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. 5919 OF 2022 (T-IT)

BETWEEN:

M/S REKHI INVESTMENTS, REPRESENTED BY ITS PARTNER, MR.CHARANJEET SINGH REKHI, S/O KULDEEP SINGH REKHI, AGED 44 YEARS,, NO.13, 13^TH A MAIN, GREENVIEW APARTMENTS, DOOR NO.001, HAL 2^ND STAGE, INDIRANAGAR, BENGALURU – 560 008.

…PETITIONER (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. LAVA M., ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF INCOEM TAX Digitally CIRCLE-1(1) BANGALORE signed by BMTC BUILDING, 80 FEET ROAD, CHANDANA

6^TH BLOCK, NEAR KHB GAMES VILLAGE, B M KORAMANGALA, Location:

BANGALORE – 560 095.

High Court of Karnataka

2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, BENGALURU BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE – 560 095.

3. THE NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOMET AX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2^ND FLOOR, E RAMP JAWARLAL NEHRU STADIUM DELHI – 110 003.

…RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF TH