NAMBIYUR KANNAN CIBI CHAKRAVARTHY vs. DEPUTY COMMISSIONER OF INCOME TAX

WP/2609/2026HC KarnatakaKAHC01006124202627 March 2026Bench: S SUNIL DUTT YADAV3 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 had filed a memo indicating that the petitioner had instructed their counsel to withdraw the Writ Petition. The court observed that a communication was addressed to the learned counsel for the petitioner by the petitioner, requesting the withdrawal of the petition. Accordingly, the petition was dismissed as not pressed. Liberty was reserved to the petitioner to approach the court again if the need so arises. No decision was made on the merits of the challenge to the Section 143(2) notice.

What were the facts?

The petitioner, Nambiyur Kannan Cibi Chakravarthy, filed a Writ Petition before the High Court of Karnataka challenging a notice issued under Section 143(2) of the Income Tax Act, 1961, by the Deputy Commissioner of Income Tax (International Taxation), Circle 1(1)(1), Delhi, for Assessment Year 2023-24. The notice bore DIN ITBA/AST/S/143(2)/2025-26/1077305455(1). The petition was filed under Articles 226 and 227 of the Constitution of India. The respondents were the Deputy Commissioner of Income Tax (International Taxation), Circle 1(1)(1), Delhi, and the Deputy Commissioner of Income Tax, Central Circle - 3(1), Bengaluru. The case was listed for further orders.

What were the issues?

1. Whether the notice issued under Section 143(2) of the Income Tax Act, 1961, dated 21.06.2025, for AY 2023-24 by the respondent is liable to be quashed? The petitioner, through their senior advocate, sought to quash the notice. The judgment does not record specific arguments from the revenue regarding this issue. However, the petitioner's counsel filed a memo stating instructions received from the petitioner to withdraw the present Writ Petition with liberty to approach the court again if the need arises. The petitioner's counsel respectfully prayed that the Writ Petition may be disposed of as withdrawn.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Before: DR. SHYAM PRASAD MUKHERJEE CIVIC CENTRE,

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HC-KAR NC: 2026:KHC:17505 WP No. 2609 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 2609 OF 2026 (T-IT) BETWEEN: 1. NAMBIYUR KANNAN CIBI CHAKRAVARTHY SON OF NAMBIYUR KAVUNDE GOUNDER KANNAN, AGED ABOUT 50 YEARS D-302, STERLING RESIDENCY, RMV 2ND STAGE, BENGALURU - 560 094 … PETITIONER (BY SRI. S. SHANKAR, SENIOR ADVOCATE FOR SRI HEMANT VENKATRAY PAI., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(1)(1), E-2 BLOCK, DR. SHYAM PRASAD MUKHERJEE CIVIC CENTRE, DELHI - 110 002 2. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3(1), NO. 1, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 … RESPONDENTS (BY SRI. Y.V. RAVIRAJ, ADVOCATE FOR SRI M. DILIP, ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:17505 WP No. 2609 of 2026

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 143(2) OF THE ACT DTD. 21.06.2025 FOR THE AY 2023-24 BY THE R-1 BEARING DIN ITBA/AST/S/143(2)/2025-26/1077305455(1) HEREIN ENCLOSED AND MARKED AS ANNEXURE-A AND ETC.

THIS PETITION COMING ON FOR FURTHER 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: "The undersigned counsel respectfully submits that the above Writ Petition is pending before this Hon'ble Court and in terms of the annexed instructions received from the Petitioner, it is prayed that the present Writ Petition may be disposed as withdrawn with the liberty to approach this Hon'ble Court if the need so arises." 2. It is noticed that a communication is addressed to the learned counsel for the petitioner by the petitioner, requesting him to withdraw the petition.

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HC-KAR NC: 2026:KHC:17505 WP No. 2609 of 2026 3. Accordingly, the petition is dismissed as not pressed. Liberty as prayed for is reserved. SD/- (S SUNIL DUTT YADAV) JUDGE VP

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