- 1 - HC-KAR CNR: KAHC010371852026 NC: 2026:KHC:55097 WP No. 16632 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF OCTOBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 16632 OF 2026 (T-IT) BETWEEN: C N COFFEE TRADING CO A FIRM INCORPORATED UNDER THE INDIAN PARTNERSHIP ACT, 1932 HAVING OFFICE AT SHARIEFF STREET, NEAR MADINA MASJID ROAD, CHIKMAGALUR - 577 101 REPRESENTED HEREIN BY ITS MANAGING PARTNER MR. C.N. AKMAL. …PETITIONER (BY MS. TANMAYEE RAJKUMAR.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, HASSAN AYAKAR BHAVAN, 2ND STAGE, BELUR ROAD, HASSAN KARNATAKA - 573 201. 2. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PANAJI GROUND FLOOR, PUNDAIK NIWAS, RUA-DE-OUREM, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010371852026 NC: 2026:KHC:55097 WP No. 16632 of 2026 PATTO, PANAJI, GOA - 403 001. …RESPONDENTS (BY SRI.ARAVIND V CHAVAN., ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO (A) QUASHING THE DIRECTIONS DATED 26.03.2026 (ANNEXURE M) BEARING NO. ITBA/AST/F/75/2025-26/1087946505(1) ISSUED BY THE 1ST RESPONDENT UNDER SECTION 142(2A) OF THE ACT, FOR THE ASSESSMENT YEAR 2023-24; (B) QUASHING THE SANCTION DATED 24.03.2025 (ANNEXURE L) BEARING NO. ITBA/COM/M/17/2025-26/1087843656(1) ACCORDED BY THE 2ND RESPONDENT UNDER SECTION 142(2A) OF THE ACT FOR THE ASSESSMENT YEAR 2023-24; (C) QUASHING THE NOTICE DATED 28.03.2025 (ANNEXURE A) BEARING NO. ITBA/AST/S/148/2024- 25/1075198436(1) ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2023-24; (D) DECLARING THAT THE PROCEEDINGS INITIATED UNDER SECTION 148 OF THE ACT AS NULL AND VOID AND THAT NO FURTHER PROCEEDINGS PURSUANT TO THE NOTICE DATED 28.03.2025 ANNEXURE-A CAN BE UNDERTAKEN. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR CNR: KAHC010371852026 NC: 2026:KHC:55097 WP No. 16632 of 2026 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 most humbly seeks leave of this Hon’ble Court to withdraw the above petition. Wherefore, it is most humbly prayed that this Hon’ble Court may be pleased to take the present memo on record and dismiss the above petition as withdrawn, in the interest of justice and equity.” The memo is accepted, and the writ petition stands dismissed as withdrawn. Sd/- (B M SHYAM PRASAD) JUDGE AN/-