ANANTHARAJU KRISHNARAJU vs. THE ASSISTANT COMMISSIONER OF

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WP/38032/2025HC KarnatakaKAHC01082271202529 July 2026Bench: B M SHYAM PRASAD3 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for 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 The Court accepted the memo and dismissed the petition as withdrawn.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 case regarding the validity of the notices or the assessment order. The operative direction was the dismissal of the writ petition as withdrawn.

What were the facts?

The petitioner, Anantharaju Krishnaraju, filed a writ petition before the High Court of Karnataka seeking to quash several notices and an assessment order issued by the Assistant Commissioner of Income Tax. These actions pertained to the assessment year 2012-13 and 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 High Court was to decide on the petitioner's prayer to quash the notices issued under Sections 153C and 143(2), the assessment order under Section 153C read with Section 143(3) and Section 153D, and the notice of demand under Section 156, all for the assessment year 2012-13. The petitioner's arguments, as implied by the prayers, would likely revolve around the validity and legality of these notices and the subsequent assessment. 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

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. 38032 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 151 OF THE INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING, QUEENS ROAD,

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR 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 TO 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 2012-13 WHICH BEARS THE NOTICE NO. ITBA/AST/S/153C/2018-19/1015139242(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 2012-13 WHICH BEARS THE DIN NO. ITBA/AST/S/143(2)-3/2019-20/1019539534(1) AND ENCLOSED AS ANNEXURE E.

C) QUASHING 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 2012-13 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 RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2012-13 AND ENCLOSED AS ANNEXURE F2.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

HC-KAR 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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