ANANTHARAJU KRISHNARAJU v. THE ASSISTANT COMMISSIONER
WP/37996/2025 · 2026-07-29
B M Shyam Prasad
body2026
DailyLaw.ai
[ 2026 DAILYLAW 34418 (KAR) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 34418 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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HC-KAR
CNR: KAHC010822802025 NC: 2026:KHC:39418 WP No. 37996 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. 37996 OF 2025 (T-IT) BETWEEN:
ANANTHARAJU KRISHNARAJU S/O SHRI N ANANTHA RAJU (LATE) AGE ABOUT 69 YEARS NO 165/2 DARASANI PALYA BANNERGHATTA ROAD BENGAURU 560076 …PETITIONER (BY SMT. RAMA P., ADVOCATE FOR SRI. SHREEHARI KUTSA.,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
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HC-KAR
CNR: KAHC010822802025 NC: 2026:KHC:39418 WP No. 37996 of 2025
BENGALURU 560004
3.
ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE 1 BENGALURU CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU 560004 …RESPONDENTS (BY SRI. M. DILIP ,ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 153C OF THE INCOME TAX ACT, 1961, DATED 22/02/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2014-15 WHICH BEARS THE NOTICE NO. ITBA/AST/S/153C/2018-19/1015139193(1) AND ENCLOSED AS ANNEXURE D. B) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961, DATED 29/10/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2014-15 WHICH BEARS THE DIN NO. ITBA/AST/S/143(2)_3/2019-20/1019540096(1) AND ENCLOSED AS ANNEXURE E. C) QUASHING OF THE ELECTRONICALLY COMMUNICATED ASSESSMENT
ORDER U/S 153C R.W.S. 143(3) R.W.S. 153D OF THE INCOME TAX ACT, 1961 DATED 31/12/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2014-15 AND ENCLOSED AS ANNEXURE F1. D) QUASHING OF THE ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED 31/12/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2014-15 AND ENCLOSED AS ANNEXURE F2.
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HC-KAR
CNR: KAHC010822802025 NC: 2026:KHC:39418 WP No. 37996 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