- 1 - HC-KAR CNR: KAHC010483482026 NC: 2026:KHC:39750 WP No. 21900 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 21900 OF 2026 (T-IT) BETWEEN: RAVI KUMAR JONNA SON OF SRI JONNA VENKATESHWARA, AGED ABOUT 47 YEARS, NO.15/5, PRAKRUTHI LAYOUT, KOGILU VILLAGE KOGILU BENGALURU NORTH, BENGALURU-560064. …PETITIONER (BY SRI. SHREEHARI KUTSA .,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, BENGALURU,DCIT (CENTRAL CIRCLE)-3(2), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560 001 2. PRINCIPAL COMMISSIONER OF INCOME TAX, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010483482026 NC: 2026:KHC:39750 WP No. 21900 of 2026 CENTRAL, BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560 001 3. ASSESSMENT UNIT, A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003 REP. BY PR. COMMISSIONER OF INCOME TAX (NEAC) 4. NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC), A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI -110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961, DATED 31/03/2025 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ., ITBA/AST/S/148/2024-25/1075357927(1) AND - 3 - HC-KAR CNR: KAHC010483482026 NC: 2026:KHC:39750 WP No. 21900 of 2026 ENCLOSED AS ANNEXURE A. B) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED ASSESSMENT ORDER UNDER SECTION 147 R.W.S. 144 OF THE INCOME TAX ACT, 1961, DATED 02/02/2026 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ ITBA/AST/S/147/2025-26/1085453898(1) AND ENCLOSED AS ANNEXURE C1. C) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED 02/02/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ ITBA/AST/S/156/2025-26/1085454108(1) AND ENCLOSED AS ANNEXURE C2. D) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED COMPUTATION SHEET DATED 02/02/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN AND DOCUMENT NO. ITBA/AST/S/321/2025-26/ 1085454107 (1) AND ENCLOSED AS ANNEXURE C3. E) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED ORDER UNDER SECTION 272A(1)(D) OF THE INCOME TAX ACT, 1961, DATED 25/06/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN. ITBA/PNL/F/272A(1)(D)/2026-27/ 1090484395(1) AND - 4 - HC-KAR CNR: KAHC010483482026 NC: 2026:KHC:39750 WP No. 21900 of 2026 ENCLOSED AS ANNEXURE D1. F) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED 25/06/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ ITBA/PNL/S/156/2026-27/1090483956(1) AND ENCLOSED AS ANNEXURE D2. G) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 274 R.W.S. 270A OF THE INCOME TAX ACT, 1961, DATED 02/02/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN. ITBA/PNL/S/270A/2025-26/1085454067(1) AND ENCLOSED AS ANNEXURE E1. H) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 274 R.W.S. 271AAC(1) OF THE INCOME TAX ACT, 1961, DATED 02/02/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN. ITBA/PNL/S/271AAC(1)/2025-26/1085454616(1) AND ENCLOSED AS ANNEXURE E2. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 5 - HC-KAR CNR: KAHC010483482026 NC: 2026:KHC:39750 WP No. 21900 of 2026 ORAL ORDER The learned counsel for the petitioner files a Memo seeking leave to withdraw the writ petition. The Memo is accepted and the petition is dismissed as withdrawn. SD/- (B M SHYAM PRASAD) JUDGE NV List No.: 1 Sl No.: 24