- 1 - HC-KAR CNR: KAHC010822522025 NC: 2026:KHC:39419 WP No. 38065 of 2025 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. 38065 OF 2025 (T-IT) BETWEEN: ANANTHARAJU KRISHNARAJU SON OF SHRI N ANANTHA RAJU (LATE), AGED ABOUT 69 YEARS, NO. 165/2, DARASANI PALYA, BANNERGHATTA ROAD, BENGALURU 560076. …PETITIONER (BY SMT. RAMA P., ADVOCATE FOR SRI. SHREEHARI.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001 2. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING, QUEENS ROAD, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010822522025 NC: 2026:KHC:39419 WP No. 38065 of 2025 BENGALURU 560004 3. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1, BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560004 4. COMMISSIONER OF INCOME TAX, APPEAL, CIT(A) , BENGALURU - 11, THE APPELLATE AUTHORITY UNDER THE INCOME TAX ACT, 1961, COFFEE BOARD BUILDING, 2ND FLOOR, DR. AMBEDKAR ROAD, OPP. VISHVESHVARIAH TOWER, BENGALURU - 560001. …RESPONDENTS (BY SRI. M. DILIP ,ADVOCATE A/W SRI. VINAYAKA S. PANDIT, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH OF THE ELECTRONICALLY COMMUNICATED NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961, DATED 22/07/2019 ISSUED BY THE R1 ALONG WITH ELECTRONICALLY COMMUNICATED INTIMATION LETTER FOR NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961, DATED 23/11/2019 BEARING DOCUMENT NO. ITBA/AST/S/91/2019-20/1020976745(1) FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE -C. B) QUASH OF THE ELECTRONICALLY COMMUNICATED ASSESSMENT ORDER U/S 153C R.W.S. 143(3) R.W.S. 153D OF THE INCOME TAX ACT, - 3 - HC-KAR CNR: KAHC010822522025 NC: 2026:KHC:39419 WP No. 38065 of 2025 1961 DATED 31/12/2019 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE -D1. C) QUASH OF THE ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND U/S 156 OF THE INCOME TAX ACT, 1961, DATED 31/12/2019, ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE -D2. D) QUASH OF THE DIGITALLY SINGED AND ELECTRONICALLY COMMUNICATED INTIMATION LETTER DATED 06/01/2020 BEARING DIN AND DOCUMENT NO. ITBA/COM/S/91/2019-20/1023635631(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE- D3. E) QUASH OF THE ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 274 R.W.S. 271AAC(1) OF THE INCOME TAX ACT, 1961, DATED 31/12/2019 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE- D4. F) DIRECT THE R4 TO DISPOSE OF THE APPEAL FILED BY THE PETITIONER AGAINST THE ASSESSMENT ORDER PERTAINING TO ASSESSMENT YEAR 2018-19 AS HAVING RENDERED ACADEMIC /INFRUCTUOUS BY RESERVING LIBERTY IN FAVOUR OF THE PETITIONER TO SEEK REVIVAL/RESTORATION IF THE OCCASION SO ARISES PURSUANT TO FILING OF APPEAL BY THE PETITIONER IN FORM 35 ENCLOSED AS ANNEXURE -E. - 4 - HC-KAR CNR: KAHC010822522025 NC: 2026:KHC:39419 WP No. 38065 of 2025 THIS PETITION, COMING ON FOR ORDERS, 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 has filed a memo for withdrawal which reads as under. "The petitioner seeks to withdraw the present petition filed before this Hon'ble Court with liberty to file a fresh petition. The petitioner may be granted liberty to reinstitute the proceedings if the circumstances warrant." The memo is accepted and the petition stands dismissed as withdrawn. SD/- (B M SHYAM PRASAD) JUDGE RB