- 1 - HC-KAR NC: 2026:KHC:3927 WP No. 39266 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 39266 OF 2025 (T-IT) BETWEEN: SUJAI MIRLE RAMASWAMY GOWDA AGED ABOUT 54 YEARS NO. 18, SBN CORNER, 2ND FLOOR SUBBARAMACHETTY ROAD ABOVE N. R. COLONY UNION BANK BRANCH BENGALURU - 560 004. …PETITIONER (BY SMT. LOCHANA S BABU., ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110 001. 2. MINISTRY OF FINANCE THROUGH THE CHAIRMAN DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110 001. 3. CENTRAL BOARD OF DIRECT TAXES THROUGH THE SECRETARY MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI 110 001. Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3927 WP No. 39266 of 2025 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2(2) NO. 1, C. R. BUILDING QUEENS ROAD BENGALURU - 560 001. 5. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE - 2 NO. 1, C. R. BUILDING QUEENS ROAD BENGALURU - 560 001. 6. INCOME TAX OFFICER (I AND CI) - 1, 3RD FLOOR AAYAKAR BHAWAN, CIVIL LINES NAGPUR, MAHARASHTRA - 440 001. …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE CLAUSE (IV) TO SECTION 148(3) AND SUB-SECTION (4) TO SECTION 148A OF THE ACT IS ULTRA VIRES AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE CLAUSE (IV) TO SECTION 148(3) AND SUB-SECTION (4) TO SECTION 148A OF THE ACT AT ANNEXURE A AND A1 RESPECTIVELY. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the petitioner has filed a memo which reads as hereunder: - 3 - HC-KAR NC: 2026:KHC:3927 WP No. 39266 of 2025 "The above writ petition is pending before this Hon'ble Court and the Petitioner wishes to participate in the ongoing reassessment proceedings and therefore, the Petitioner does not intend to pursue the writ petition further and prays that the matter may be disposed as withdrawn with liberty to approach this Hon'ble Court." In light of the memo filed, petition is dismissed as not pressed. Liberty as sought for is reserved. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE VP