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2026 DAILYLAW 44917 (KAR)

JONNA VENKATA VIJAYA BHASKAR RAO v. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/7267/2026 · 2026-10-07

B M Shyam Prasad

body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - HC-KAR CNR: KAHC010162702026 NC: 2026:KHC:56147 WP No. 7267 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF OCTOBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 7267 OF 2026 (T-IT) BETWEEN: JONNA VENKATA VIJAYA BHASKAR RAO S/O SRI JONNA VENKATESHWARA AGED ABOUT 55 YEARS, NO.15/5, PRAKRUTHI LAYOUT, KOGILU VILLAGE KOGILU BENGALURU NORTH, BENGALURU-560064. …PETITIONER (BY SRI. SHREEHARI KUTSA., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(2) BENGALURU THE JURISDICTIONAL ASSESSING OFFICER UNDER INCOME TAX ACT, 1961, CR BUILDING, QUEENS ROAD SHIVAJI NAGAR, BENGALURU-560001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BENGALURU, THE SPECIFIED AUTHORITY Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010162702026 NC: 2026:KHC:56147 WP No. 7267 of 2026 UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 KARNATAKA AND GOA REGION CR BUILDING, QUEENS ROAD BENGALURU 560001. …RESPONDENTS (BY SRI.M. DILIP.,ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 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 RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ. ITBA/AST/S/148/2024- 25/1075357870(1)AND 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- 26/1085461697(1) AND ENCLOSED AS ANNEXURE E1; C. QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961 DATED - 3 - HC-KAR CNR: KAHC010162702026 NC: 2026:KHC:56147 WP No. 7267 of 2026 02/02/2026 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ. ITBA/AST/S/156/2025- 26/1085461829(1) AND ENCLOSED AS ANNEXURE E2; D. QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED COMPUTATION SHEET DATED 02/02/2026 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ., ITBA/AST/S/321/20 25- 26/1085461947(1)AND ENCLOSED AS ANNEXURE E3; E. QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED SHOW CAUSE NOTICE UNDER SECTION 274 R.W.S. 270A 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/PNL/S/270A/2025-26/1085462314(1)AND ENCLOSED AS ANNEXURE F; F. QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED SHOW CAUSE NOTICE UNDER SECTION 274 R.W.S 271AAC(1) OF THE INCOME-TAX ACT, 1961, DATED 03/02/2026 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ., ITBA/PNL/S/271AAC(1)/2025-26/1085507234(1)AND ENCLOSED AS ANNEXURE G; G. QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 274 R.W.S - 4 - HC-KAR CNR: KAHC010162702026 NC: 2026:KHC:56147 WP No. 7267 of 2026 272A(1)(D) OF THE INCOME TAX ACT, 1961, DATED 03.02.2026, ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021- 22 WHICH BEARS THE DIN VIZ. ITBA/PNL/S/272A(1)(D)/2025- 26/1085507490(1)AND ENCLOSED AS ANNEXURE H. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, 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 files a memo seeking leave to withdraw the petition. Accepting the memo, the petition is dismissed as withdrawn. Sd/- (B M SHYAM PRASAD) JUDGE NV