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2026 DAILYLAW 34805 (KAR)

ANANTHARAJU KRISHNARAJU v. THE ASSISTANT COMMISSIONER OF

WP/38029/2025 · 2026-07-29

B M Shyam Prasad

body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - HC-KAR CNR: KAHC010822662025 NC: 2026:KHC:39419 WP No. 38029 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. 38029 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 151OF THE INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010822662025 NC: 2026:KHC:39419 WP No. 38029 of 2025 QUEENS ROAD, 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 A/W SRI. VINAYAKA S. PANDIT, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING 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 2015-16 WHICH BEARS THE NOTICE NO. ITBA/AST/S/153C/2018-19/1015139201(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 2015-16 WHICH BEARS THE DIN NO. ITBA/AST/S/143(2)_3/2019-20/1019540286(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 2015-16 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 R1 FOR THE ASSESSMENT YEAR 2015-16 AND ENCLOSED AS ANNEXURE F2. - 3 - HC-KAR CNR: KAHC010822662025 NC: 2026:KHC:39419 WP No. 38029 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