ANANTHARAJU KRISHNARAJU vs. THE ASSISTANT COMMISSIONER OF

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WP/38029/2025HC KarnatakaKAHC01082266202529 July 2026Bench: B M SHYAM PRASAD3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka did not decide the merits of the case. The learned counsel for the petitioner filed a memo seeking to withdraw the present petition with liberty to file a fresh petition if circumstances warranted. The Court accepted the memo and accordingly, the petition was dismissed as withdrawn. No findings were made on the validity of the notices or the assessment order, and no specific issue was left undecided as the matter was disposed of on procedural grounds.

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 for the Assessment Year 2015-16. The challenged actions included 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 were the Assistant Commissioner of Income Tax, Principal Commissioner of Income Tax, and Additional Commissioner of Income Tax.

What were the issues?

The primary issue was whether the notices and assessment order issued by the revenue authorities were valid and legally sustainable. The petitioner sought to quash: 1. The notice under Section 153C of the Income Tax Act, 1961, dated 22/02/2019. 2. The notice under Section 143(2) of the Income Tax Act, 1961, dated 29/10/2019. 3. 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. 4. The notice of demand under Section 156 of the Income Tax Act, 1961, dated 31/12/2019. The judgment does not record specific arguments made by the petitioner or the revenue regarding these issues. However, the prayer indicates the petitioner's intent to challenge the legality and validity of these actions.

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

HC-KAR 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. 38029 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, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001.

2.

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

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR QUEENS ROAD, BENGALURU 560004

3.

ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1, BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560004 …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 QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 153C OF THE INCOME TAX ACT, 1961, DATED 22/02/2019 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2015-16 WHICH BEARS THE NOTICE NO. ITBA/AST/S/153C/2018-19/1015139201(1) AND ENCLOSED AS ANNEXURE D. B) QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY 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 2015-16 WHICH BEARS THE DIN NO. ITBA/AST/S/143(2)_3/2019-20/1019540286(1) AND ENCLOSED AS ANNEXURE E. C) QUASHING 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 RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2015-16 AND ENCLOSED AS ANNEXURE F1. D) QUASHING OF THE ELECTRONICALLY COMMUNICATED NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, DATED 31/12/2019 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2015-16 AND ENCLOSED AS ANNEXURE F2.

HC-KAR 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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