ANANTHARAJU KRISHNARAJU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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WP/38065/2025HC KarnatakaKAHC01082252202529 July 2026Author: B M SHYAM PRASAD4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka accepted the memo filed by the petitioner seeking to withdraw the present writ petition. The Court granted liberty to the petitioner to file a fresh petition if the circumstances warrant. Consequently, the petition was dismissed as withdrawn. No decision was made on the merits of the challenges to the notices and orders issued by the income tax authorities. The specific grounds for withdrawal or the reasons for seeking liberty to file a fresh petition were not elaborated upon in the order.

What were the facts?

The petitioner, Anantharaju Krishnaraju, filed a writ petition before the High Court of Karnataka challenging various notices and orders issued by the Assistant Commissioner of Income Tax (R1) for the Assessment Year 2018-19. These included a notice under Section 143(2) dated 22/07/2019, an intimation letter dated 23/11/2019, an assessment order under Section 153C read with Section 143(3) and Section 153D dated 31/12/2019, a notice of demand under Section 156 dated 31/12/2019, an intimation letter dated 06/01/2020, and a notice under Section 274 read with Section 271AAC(1) dated 31/12/2019. The petitioner also sought a direction to the Commissioner of Income Tax (Appeals) to dispose of their appeal as having become academic. The respondents are various income tax authorities.

What were the issues?

The primary issue was whether the various notices and orders issued by the Assistant Commissioner of Income Tax for Assessment Year 2018-19, including the assessment order under Section 153C, were valid and should be quashed. The petitioner sought to quash the notice under Section 143(2) dated 22/07/2019, the intimation letter dated 23/11/2019, the assessment order under Section 153C read with Section 143(3) and Section 153D dated 31/12/2019, the notice of demand under Section 156 dated 31/12/2019, the intimation letter dated 06/01/2020, and the notice under Section 274 read with Section 271AAC(1) dated 31/12/2019. Additionally, the petitioner requested the court to direct the appellate authority to dispose of their appeal as academic. The revenue's contentions are not recorded as the matter was withdrawn.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 153C,Section 143(3),Section 153D,Section 156,Section 274,Section 271AAC(1)

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. 38065 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

4.

COMMISSIONER OF INCOME TAX, APPEAL, CIT(A) , BENGALURU - 11, THE APPELLATE AUTHORITY UNDER THE INCOME TAX ACT, 1961, COFFEE BOARD BUILDING, 2ND FLOOR, DR. AMBEDKAR ROAD, OPP. VISHVESHVARIAH TOWER, BENGALURU - 560001. …RESPONDENTS (BY SRI. M. DILIP ,ADVOCATE A/W SRI. VINAYAKA S. PANDIT, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH OF THE ELECTRONICALLY COMMUNICATED NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961, DATED 22/07/2019 ISSUED BY THE R1 ALONG WITH ELECTRONICALLY COMMUNICATED INTIMATION LETTER FOR NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961, DATED 23/11/2019 BEARING DOCUMENT NO. ITBA/AST/S/91/2019-20/1020976745(1) FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE -C. B) QUASH OF THE ELECTRONICALLY 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 2018-19 AND ENCLOSED AS ANNEXURE -D1. C) QUASH OF THE ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND U/S 156 OF THE INCOME TAX ACT, 1961, DATED 31/12/2019, ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE -D2. D) QUASH OF THE DIGITALLY SINGED AND ELECTRONICALLY COMMUNICATED INTIMATION LETTER DATED 06/01/2020 BEARING DIN AND DOCUMENT NO. ITBA/COM/S/91/2019-20/1023635631(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE- D3. E) QUASH OF THE ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 274 R.W.S. 271AAC(1) OF THE INCOME TAX ACT, 1961, DATED 31/12/2019 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE- D4. F) DIRECT THE R4 TO DISPOSE OF THE APPEAL FILED BY THE PETITIONER AGAINST THE ASSESSMENT ORDER PERTAINING TO ASSESSMENT YEAR 2018-19 AS HAVING RENDERED ACADEMIC /INFRUCTUOUS BY RESERVING LIBERTY IN FAVOUR OF THE PETITIONER TO SEEK REVIVAL/RESTORATION IF THE OCCASION SO ARISES PURSUANT TO FILING OF APPEAL BY THE PETITIONER IN FORM 35 ENCLOSED AS ANNEXURE -E.

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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