SMT PAYAL VIJAY JAIN vs. INCOME TAX OFFICER

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WP/28242/2024HC KarnatakaKAHC01056859202415 September 2025Author: M.NAGAPRASANNA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka granted the petitioner's request for leave to withdraw the writ petition. Consequently, the petition was disposed of as withdrawn. No decision was made on the merits of the assessment order or the grounds for challenge. The court did not delve into the validity of the assessment order passed by the National Faceless Assessment Centre. The operative direction was to dispose of the petition as withdrawn, with no specific relief granted to the petitioner on the substance of the dispute.

What were the facts?

The petitioner, Smt Payal Vijay Jain, filed a writ petition before the High Court of Karnataka challenging an assessment order dated March 24, 2023, bearing DIN No. ITBA/AST/S/147/2022.23/1051273365(1). This order was passed by the National Faceless Assessment Centre (R2). The Income Tax Officer, Ward 6(3)(1) (R1), was also listed as a respondent. The assessment year(s) are not explicitly stated in the judgment. The procedural history leading to the assessment order is not detailed. The petitioner sought to quash the impugned assessment order.

What were the issues?

1. Whether the assessment order dated March 24, 2023, passed by the National Faceless Assessment Centre is liable to be quashed? (Question of law and fact, concerning the validity of the assessment order). The petitioner's contention, as indicated by the prayer to quash the assessment order, is that the order is invalid and should be set aside. The specific grounds for challenging the order are not elaborated in the judgment. The revenue's contentions are not recorded in the judgment as the matter was disposed of on the petitioner's request to withdraw.

AI-generated summary — verify with the full judgment below

HC-KAR NC: 2025:KHC:37349 WP No. 28242 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 28242 OF 2024 (T-IT) BETWEEN:

SMT PAYAL VIJAY JAIN D/O VIJAY KUMAR AGED ABOUT 33 YEARS RESIDING AT NO.5, BAZAR ROAD, VIJAYAPURA, BENGALURU- 560 035 …PETITIONER (BY SRI. MOHAMMED MUJASSIM., ADVOCATE)

AND:

1.

INCOME TAX OFFICER WARD 6(3)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BANGALORE- 560 095.

2.

NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E RAMP JAWAHARLAL NEHRU STADIUM, DELHI- 110 003.

…RESPONDENTS

Digitally signed by NAGAVENI Location: High Court of Karnataka

HC-KAR NC: 2025:KHC:37349 WP No. 28242 of 2024

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER DTD 24.03.2023 BEARING DIN NO.ITBA/AST/S/147/2022.23/1051273365(1) PASSES BY THE R2 VIDE ANNX-A, TO THE WP.

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

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER Learned counsel for the petitioner seeks leave of the court to withdraw the petition. 2. Leave granted. 3. Accordingly, petition is disposed of as withdrawn.

Sd/- (M.NAGAPRASANNA) JUDGE

SS List No.: 1 Sl No.: 306

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