ANANTHARAJU KRISHNARAJU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP/38009/2025HC KarnatakaKAHC01082275202529 July 2026Author: B M SHYAM PRASAD3 pages
AI SummaryWithdrawn

What did the High Court hold?

The petitioner filed a memo seeking to withdraw the present writ petition with liberty to file a fresh petition if circumstances warrant. The Court accepted the memo and dismissed the petition as withdrawn. No decision was made on the merits of the issues raised by the petitioner regarding the validity of the notices and the assessment order. The operative direction was to dismiss the petition as withdrawn, granting liberty to the petitioner to reinstitute proceedings if circumstances warrant.

What were the facts?

The petitioner, Anantharaju Krishnaraju, filed a writ petition before the High Court of Karnataka challenging several notices and an assessment order issued by the Assistant Commissioner of Income Tax. The assessment year in question is 2013-14. The challenged actions include a notice under Section 153C dated 22/02/2019, a notice under Section 143(2) dated 29/10/2019, an assessment order under Section 153C read with Section 143(3) and Section 153D dated 31/12/2019, and a notice of demand under Section 156 dated 31/12/2019. The respondents are the Assistant Commissioner of Income Tax, Principal Commissioner of Income Tax, and Additional Commissioner of Income Tax.

What were the issues?

The High Court was asked to decide the following questions: 1. Whether the notice under Section 153C of the Income Tax Act, 1961, dated 22/02/2019, issued for Assessment Year 2013-14, is liable to be quashed. 2. Whether the notice under Section 143(2) of the Income Tax Act, 1961, dated 29/10/2019, issued for Assessment Year 2013-14, is liable to be quashed. 3. Whether the assessment order under Section 153C read with Section 143(3) read with Section 153D of the Income Tax Act, 1961, dated 31/12/2019, issued for Assessment Year 2013-14, is liable to be quashed. 4. Whether the notice of demand under Section 156 of the Income Tax Act, 1961, dated 31/12/2019, issued for Assessment Year 2013-14, is liable to be quashed. The petitioner argued for the quashing of these notices and the assessment order. The judgment does not record specific arguments from the revenue.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(2),Section 143(3),Section 153D,Section 156

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. 38009 OF 2025 (T-IT) BETWEEN:

ANANTHARAJU KRISHNARAJU SON OF SHRI N ANANTHA RAJU (LATE), AGED ABOUT 69 YEARS, NO. 165/2, DARASANI PALYA, BANNERGHATTA ROAD, BENGALURU 560076 …PETITIONER (BY SMT. RAMA P. ADVOCATE FOR; SRI. SHREEHARI.,ADVOCATE)

AND:

1.

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(2), BENGALURU, BENGALURU 560001

2.

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

BENGALURU 560004

3.

ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1, BENGALURU, BENGALURU 560004 …RESPONDENTS (BY SRI. M. DILIP ADVOCATE A/W SRI. VINAYAKA S. PANDIT ,ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 CONSTITUTION INDIA PRAYING TO QUASHING DIGITALLY SIGNED ELECTRONICALLY COMMUNICATED NOTICE U/S 153C OF THE INCOME TAX ACT, 1961, DATED 22/02/2019 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2013-

WHICH BEARS NOTICE NO. ITBA/AST/S/153C/2018-19/1015139244(1) ENCLOSED AS ANNEXURE-D. B) QUASHING OF THE DIGITALLY SIGNED COMMUNICATED NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961, DATED 29/10/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2013-14 WHICH BEARS DIN NO.ITBA/AST/S/143(2)-3/2019-20/1019539934(1) AND ENCLOSED AS ANNEXURE-E. C) QUASHING OF THE COMMUNICATED ASSESSMENT ORDER U/S 153C R.W.S. 143(3) R.W.S. 153D OF THE INCOME TAX ACT, 1961 DATED 31/12/2019 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2013-14 AND ENCLOSED AS ANNEXURE-F1. D) QUASHING OF THE COMMUNICATED NOTICE DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED 31/12/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2013-14 AND ENCLOSED AS ANNEXURE-F2.

THIS PETITION, COMING ON FOR ORDERS, 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 has filed a memo for withdrawal which reads as under.

"The petitioner seeks to withdraw the present petition filed before this Hon'ble Court with liberty to file a fresh petition. The petitioner may be granted liberty to reinstitute the proceedings if the circumstances warrant."

The memo is accepted and the petition stands dismissed as withdrawn.

Sd/- (B M SHYAM PRASAD) JUDGE

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