SINNARAPPA NANJUNDAREDDY SUBBAREDDY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1)

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WP/25467/2024HC KarnatakaKAHC01052687202409 June 2025Bench: B M SHYAM PRASAD3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, while considering the writ petition, noted that the learned counsel for the petitioner had filed a memo for withdrawal. The memo stated that the petitioner was withdrawing the writ petition due to errors and incomplete information in the original petition and intended to file a fresh one with necessary corrections and complete details. Consequently, the Court, subject to all just exceptions, dismissed the petition as withdrawn with the liberty sought by the petitioner to file a fresh petition. No decision was made on the merits of the issue letter itself.

What were the facts?

The petitioner, Sinnarappa Nanjundareddy Subbareddy, filed a writ petition before the High Court of Karnataka challenging a digitally signed and electronically communicated issue letter dated March 14, 2024, pertaining to Assessment Year 2021-22. This letter was issued by the Deputy Commissioner of Income Tax, Circle 4(1)(1), Bengaluru, and bore DIN and Letter No. ITBA/RCV/F/17/2023-24/1062615958(1). The respondents in the petition were the Deputy Commissioner of Income Tax, Circle 4(1)(1), and the Deputy Commissioner, Income Tax (CPC). The petitioner sought to quash the aforementioned issue letter.

What were the issues?

1. Whether the digitally signed and electronically communicated issue letter dated 14.03.2024 for Assessment Year 2021-22, issued by the Deputy Commissioner of Income Tax, Circle 4(1)(1), Bengaluru, is liable to be quashed? (Question of law and fact, concerning the validity of the notice/letter issued by the revenue). Assessee's Contention: The petitioner sought to quash the issue letter due to errors and incomplete information in the original petition filed before the High Court. The petitioner intended to withdraw the current writ petition to file a fresh one with necessary corrections and complete details. Revenue's Contention: No specific contention from the revenue is recorded in the judgment as the matter was disposed of based on the petitioner's memo for withdrawal.

Which sections of the Income-tax Act were involved?

Section 226,Section 227

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:19374 WP No. 25467 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25467 OF 2024 (T-IT)

BETWEEN:

SINNARAPPA NANJUNDAREDDY SUBBAREDDY AGED ABOUT 58 YEARS NO 108/1, 1ST MAIN ROAD MSR LAYOUT MUNEKOLALU EXTN MARATHAHALLI, BANGALORE. …PETITIONER (BY SRI. SHREEHARI KUTSA.,ADVOCATE) AND:

1.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1) CIRCLE 4(1)(1) BMTC BUILDING 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMESH VILLAGE, KORAMANGALA BENGALURU 560095.

2.

DEPUTY COMMISSIONER , INCOME TAX (CPC) 1ST FLOOR, PRESTIGE ALPHA NO 48/1, 48/2 BERATENAAGRAHARA BEGUR HOUSR ROAD, UTTARAHALLI HOBLI, BENGALURU, KARNATAKA 560100. …RESPONDENTS

Digitally signed by VANAMALA N Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:19374 WP No. 25467 of 2024

THIS WP IS FILED UNDER SECTION 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATE ISSUE LETTER DATED 14.03.2024 FOR THE ASSESSMENT YEAR 2021-22 BEARING DIN AND LETTER NO. ITBA/RCV/F/17/2023-24/1062615958(1) ISSUED BY THE RESPONDENT NO.1 ENCLOSED AS ANNEXURE.

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 respectfully submits that the aforementioned matter has been filed before the Hon'ble High Court of Karnataka as Writ Petition No.25467/2024. However, due to errors and incomplete information in the original petition, the petitioner is withdrawing the said writ petition and filing a fresh one with the necessary corrections and complete details".

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HC-KAR NC: 2025:KHC:19374 WP No. 25467 of 2024

Subject to all just exceptions, the petition stands dismissed as withdrawn with liberty as sought for.

Sd/- (B M SHYAM PRASAD) JUDGE

SA ct:sr

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