- 1 - HC-KAR CNR: KAHC010163972026 NC: 2026:KHC:39283 WP No. 7435 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 7435 OF 2026 (T-IT) BETWEEN: ULLAL KOJABBA MONU S/O KOJABBA AGED ABOUT 71 YEARS, R/A KANACHUR VILLA, UNIVERSITY ROAD, DERALAKATTE, MANGALORE, KARNATAKA - 575 018. …PETITIONER (BY SRI. PRASANNA B.M., ADVOCATE FOR; SRI. BALRAM R RAO.,ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CIRCLE -1, ALBURUERQUE HOUSE, OPPOSITE FORUM MALL, PANDESHWARA, MANGALURU, KARNATAKA - 575001 …RESPONDENT (BY SRI. DILIP M,ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TOA. ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010163972026 NC: 2026:KHC:39283 WP No. 7435 of 2026 WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA QUASHING THE SHOW CAUSE NOTICE DATED 29.12.2021 ISSUED UNDER SECTION 153C READ WITH SECTION 153A OF THE INCOME-ACT, TAX 1961, FOR THE A.Y 2020-21 IN DIN- ITBA/AST/S/153C/2021-22/1038225841(1) ENCLOSED AS ANNEXURE-A TO THIS PETITION. B) QUASHING THE FINAL ASSESSMENT ORDER DATED 22.12.2025 PASSED UNDER SECTION SECTIONS 153C R.W.S 144C)13) OF THE ACT FOR AY 2020-21 IN DIN ITBA/AST/S/153C/2025-26/1083957075(1) ENCLOSED AS ANNEXURE-N TO THIS PETITION. C) QUASHING THE DEMAND NOTICE DT-22.12.2025 ISSUED UNDER SECTION 156 OF THE ACT IN DIN- ITBA/AST/S/156/2025-26/1083957238(1) ENCLOSED AS ANNEXURE-P TO THIS PETITION WHICH IS ARISING OUT OF THE IMPUGNED ASSESSMENT AND INVALID JURISDICTION. D) QUASHING THE PENALTY NOTICE DATED 22.12.2025 PASSED SECTION 274 R.W.S 270A OF THE ACT, IN DIN AND ORDER ENCLOSED AS NO. ITBA / PNL / S / 270A / 2025-26 /1083957310(1) ANNEXURE-Q TO THIS PETITION. E) QUASHING THE PENALTY NOTICE DATED 22.12.2025 PASSED UNDER SECTION 274 R.W.S 271AA(1) OF THE ACT, IN DIN AND ORDER NO. ITBA / PNL / M / 271AA(1) /2025-26 /1084157415 (1) ENCLOSED AS ANNEXURE- R TO THIS PETITION. F) DIRECTION RESTRAINING THE RESPONDENTS, THEIR OFFICERS, SERVANTS AND - 3 - HC-KAR CNR: KAHC010163972026 NC: 2026:KHC:39283 WP No. 7435 of 2026 AGENTS FROM TAKING ANY COERCIVE STEPS FOR RECOVERY PURSUANT TO THE IMPUGNED ASSESSMENT AND DEMAND, PENDING DISPOSAL OF THE PRESENT WRIT PETITION. G) PASS SUCH OTHER AND FURTHER ORDERS AS THIS HON'BLE COURT MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTERESTS OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner files a Memo, which reads as under: " The Advocate for the Petitioner submits that he may be permitted to withdraw the aforesaid Writ Petition, as the Petitioner has preferred an appeal under section 253 of the Act. It is humbly requested that, a delay in filing of an appeal before the ITAT may please be condoned. " - 4 - HC-KAR CNR: KAHC010163972026 NC: 2026:KHC:39283 WP No. 7435 of 2026 In continuation, the learned counsel submits that the petitioner has filed an appeal with the Income Tax Appellate Tribunal (ITAT) and that this Court may condone the delay. However, this Court is of the considered view that the question of delay must also be considered by the ITAT. As such, the petition stands disposed of. Sd/- (B M SHYAM PRASAD) JUDGE NV List No.: 1 Sl No.: 0