RAVI KUMAR JONNA vs. DEPUTY COMMISSIONER OF INCOME TAX

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WP/21900/2026HC KarnatakaKAHC01048348202629 July 2026Author: B M SHYAM PRASAD5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, in its oral order, noted that the learned counsel for the petitioner filed a Memo seeking leave to withdraw the writ petition. The Memo was accepted, and consequently, the writ petition was dismissed as withdrawn. No decision on the merits of the challenges to the notices and orders was made. The court did not decide on the validity of the Section 148 notice, the Section 147 assessment order, the Section 156 demands, the Section 272A(1)(d) order, the Section 270A notice, or the Section 271AAC(1) notice.

What were the facts?

The petitioner, Ravi Kumar Jonna, filed a writ petition before the High Court of Karnataka challenging several notices and orders issued by the Deputy Commissioner of Income Tax and other revenue authorities for the assessment year 2021-22. These included a notice under Section 148, an assessment order under Section 147 read with Section 144, a notice of demand under Section 156, a computation sheet, an order under Section 272A(1)(d), a notice of demand under Section 156, a notice under Section 274 read with Section 270A, and a notice under Section 274 read with Section 271AAC(1). The petition sought to quash these documents.

What were the issues?

The primary issue was whether the notices and orders issued by the revenue authorities for the assessment year 2021-22, including those related to reassessment, demand, and penalties, were valid and legally sustainable. The petitioner sought to quash these actions. The judgment does not record specific arguments from either the petitioner or the revenue. The petitioner's counsel filed a memo seeking to withdraw the writ petition.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 156,Section 272A(1)(d),Section 274,Section 270A,Section 271AAC(1),Section 144B

AI-generated summary — verify with the full judgment below

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. 21900 OF 2026 (T-IT) BETWEEN:

RAVI KUMAR JONNA SON OF SRI JONNA VENKATESHWARA, AGED ABOUT 47 YEARS, NO.15/5, PRAKRUTHI LAYOUT, KOGILU VILLAGE KOGILU BENGALURU NORTH, BENGALURU-560064.

…PETITIONER (BY SRI. SHREEHARI KUTSA .,ADVOCATE) AND:

1.

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, BENGALURU,DCIT (CENTRAL CIRCLE)-3(2), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560 001

2.

PRINCIPAL COMMISSIONER OF INCOME TAX,

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

CENTRAL, BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560 001

3.

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. COMMISSIONER OF INCOME TAX (NEAC)

4.

NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC), 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)

…RESPONDENTS

THIS WP IS FILED UNDER ARTICLES 226 & 227 CONSTITUTION INDIA PRAYING TO QUASHING ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961, DATED 31/03/2025 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR VIZ., ITBA/AST/S/148/2024-25/1075357927(1)

ENCLOSED AS ANNEXURE A. B) QUASHING OF THE ASSESSMENT ORDER UNDER SECTION 147 R.W.S. 144 OF THE INCOME TAX ACT, 1961, DATED RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR VIZ ITBA/AST/S/147/2025-26/1085453898(1) ENCLOSED AS ANNEXURE C1. C) QUASHING OF THE NOTICE DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED

ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ ITBA/AST/S/156/2025-26/1085454108(1) ENCLOSED AS ANNEXURE C2. D) QUASHING OF THE COMPUTATION SHEET DATED 02/02/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR DOCUMENT NO. ITBA/AST/S/321/2025-26/ 1085454107 (1) AND ENCLOSED AS ANNEXURE C3. E) QUASHING OF THE DIGITALLY ELECTRONICALLY COMMUNICATED ORDER UNDER SECTION 272A(1)(D) OF THE INCOME TAX ACT, 1961, DATED 25/06/2026 ISSUED BY THE R1 FOR THE ITBA/PNL/F/272A(1)(D)/2026-27/ 1090484395(1) AND

ENCLOSED AS ANNEXURE D1. F) QUASHING NOTICE DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED 25/06/2026 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN VIZ ITBA/PNL/S/156/2026-27/1090483956(1) AND ENCLOSED AS ANNEXURE D2. G) QUASHING OF THE COMMUNICATED NOTICE UNDER SECTION 274 R.W.S. 270A OF THE INCOME TAX ACT, 1961, DATED

ITBA/PNL/S/270A/2025-26/1085454067(1) ENCLOSED AS ANNEXURE E1. H) QUASHING OF THE COMMUNICATED NOTICE UNDER SECTION 274 R.W.S. 271AAC(1) OF THE INCOME TAX ACT, 1961, DATED

ITBA/PNL/S/271AAC(1)/2025-26/1085454616(1) ENCLOSED AS ANNEXURE E2.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 writ petition. The Memo is accepted and the petition is dismissed as withdrawn.

SD/- (B M SHYAM PRASAD) JUDGE

NV List No.: 1 Sl No.: 24

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