- 1 - HC-KAR NC: 2026:KHC:3109 WP No. 36472 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 36472 OF 2025 (T-IT) BETWEEN: M/S POLKI S NO.54/18, 1ST FLOOR, 8TH F MAIN ROAD, 3RD BLOCK, JAYANAGARA, BENGALURU 560 011, REP. BY ITS PARTNER SMT. PRAMILA LODHA, W/O SRI KISHORE KUMAR LODHA, AGED ABOUT 60 YEARS, PARTNERSHIP FIRM. ALSO AT NO.4, 4TH FLOOR, 24TH CROSS, 6TH BLOCK, YADIYUR LAKE, JAYANAGAR, VTC BANGALORE SOUTH, PO: UDAYPURA, SUB DIST BANGALORE SOUTH, BENGALURU 560 082 REP. BY ITS GENERAL POWER OF ATTORNEY (GPA) SRI MANISH KUMAR LODHA, S/O SRI KISHORE KUMAR, AGED ABOUT 39 YEARS. …PETITIONER (BY SRI. SHREEHARI., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3109 WP No. 36472 of 2025 BENGALURU CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001. 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 4. ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961 DATED 01/06/2023 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2022-23 WHICH BEARS THE DIN NO. ITBA/AST/S/143(2)/2023-24/1053439844(1) AND ENCLOSED AS ANNEXURE- E AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:3109 WP No. 36472 of 2025 CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for petitioner has filed a memo for withdrawal reading as hereunder: "The petitioner craves leave of this Hon'ble court to withdraw this petition with liberty to file fresh writ petition." The memo is taken on record. 2. In light of the same, the petition is dismissed as withdrawn. Liberty as sought for is reserved. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE NP