SMT. KUMUDA SURESH vs. THE INCOME TAX OFFICER

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WP/12505/2025HC KarnatakaKAHC01028228202506 February 2026Bench: S SUNIL DUTT YADAV3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the respondent's counsel had filed a memo indicating that the Dispute Resolution Panel had disposed of the assessee's objections in favour of the assessee on December 24, 2025. In light of this subsequent development, the Court found that the writ petition no longer required adjudication and had become infructuous. Consequently, the petition was disposed of as not calling for adjudication. The Court also explicitly stated that the contentions raised by the petitioner were kept open. No specific finding was made on the merits of the original challenge to the draft order, as the matter was decided on the basis of the subsequent event.

What were the facts?

The petitioner, Smt. Kumuda Suresh, filed a writ petition before the High Court of Karnataka challenging a draft assessment order under Section 144C(1) of the Income Tax Act, 1961, dated March 14, 2025, for Assessment Year 2020-21. The order was passed by the Income Tax Officer, Ward International Taxation 1(2). The petitioner sought to quash this draft order. The procedural history indicates that the petitioner had filed objections before the Dispute Resolution Panel (DRP). The respondent's counsel filed a memo stating that the DRP had disposed of the objections in favour of the assessee on December 24, 2025. Consequently, the respondent argued that the writ petition had become infructuous and should be dismissed.

What were the issues?

1. Whether the writ petition challenging the draft assessment order under Section 144C(1) of the Income Tax Act, 1961, has become infructuous, given that the Dispute Resolution Panel has disposed of the assessee's objections in their favour? (Question of law) Assessee's Contention: The petitioner's counsel submitted that subsequent events are a matter of record, implying an acknowledgment of the respondent's submission regarding the DRP's order. Revenue's Contention: The respondent's counsel filed a memo stating that the assessee had filed objections before the Dispute Resolution Panel, which were disposed of in favour of the assessee on December 24, 2025. Therefore, the writ petition has become infructuous and does not survive for consideration.

Which sections of the Income-tax Act were involved?

Section 144C(1)

AI-generated summary — verify with the full judgment below

Before: SMT. KUMUDA SURESH

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HC-KAR NC: 2026:KHC:7132 WP No. 12505 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 12505 OF 2025 (T-IT) BETWEEN: 1. SMT. KUMUDA SURESH WIFE OF LATE SRI. B.P.SURESH, AGED ABOUT 64 YEARS, REPRESENTED BY DULY AUTHORISED POER OF ATTORNEY HOLDER SRI. N S ARUNKUMAR SON OF N C SATYANARAYANA SETTY AGED ABOUT 63 YEARS UPSTAIR NO 34, HOSPITAL ROAD SHIVAJINAGAR, BANGALORE - 560 001 EMAIL ID- PRASANNA_1970@YAHOO.CO.IN MOBILE NO.- 9845814678 … PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD INTERNATIONAL TAXATION 1(2), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095 … RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:7132 WP No. 12505 of 2025

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE DRAFT ORDER UNDER SECTION 144C(1) OF THE INCOME TAX ACT, 1961 DATED 14/03/2025 FOR THE ASSESSMENT YEAR 2020-21 BEARING DIN: ITBA/AST/F/144C/2024-25/ 1074500170(1) PASSED BY THE RESPONDENT HEREIN MARKED AS ANNEXURE-A AND ETC.

THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the respondent files a memo, which reads as hereunder: "The respondent (sic) in the above case has sought for following reliefs: QUASH THE DRAFT ORDER UNDER SECTION 144C(1) OF THE INCOME TAX ACT, 1961 DATED 14.03.2025 FOR THE ASSESSMENT YEAR 2021-21 BEARING DIN ITBA/AST/F/144C/2024-25/1074500170(1) PASSED BY THE RESPONDENT HEREIN MARKED AS ANNX-A" The assessee had filed objections before the Dispute Resolution Panel and same is disposed of in favour of assessee vide dated

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HC-KAR NC: 2026:KHC:7132 WP No. 12505 of 2025 24.12.2025. Hence, the above writ petition does not survive for consideration and has become infructuous. Hence, the above writ petition may be dismissed in the interest of justice." 2. Learned counsel for the petitioner submits that subsequent events are matter of record. 3. In light of the same, petition is disposed of as not calling for adjudication. However, contentions raised by the petitioner are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE VP

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