IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17675 OF 2021 (T-IT)

BETWEEN:

SINGAYANAPALYA ANJINAPPA PUTTARAJU S/O SRI P. ANJINAPPA, AGED 58 YEARS, NO.12, SAVIRAJ MANSION, MAHESHWARI NAGAR, MAHADEVAPURA, BENGLAURU – 560 048 …PETITIONER (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. ANNAMALAI S., ADVOCATE)

AND:

1. NATIONAL FACELESS ASSESSMENT CENTRE REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, Di gitally MINISTRY OF FINANCE, signed by ROOM NO.401, 2^ND FLOOR, E-RAMP MADHURI S JAWARHALAL NEHRU STADIUM Location : DELHI – 110 003 High Court of Karnataka

2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. RAVI RAJ Y. V., & SRI. M. DILIP, ADVOCATES)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE R1 U/S 14393) R/W SECTION 144B OF THE INCOME-TAX ACT, 1961 DATED 09.08.2021 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A