IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26741 OF 2023 (T-IT)

BETWEEN:

1. THE PR. COMMISSIONER OF INCOME TAX - 3, 5^TH FLOOR, BMTC BUILDING, 6^TH BLOCK, 80 FEE ROAD, KORAMANGALA, BENGALURU - 560 095

2. THE INCOME TAX OFFICER WARD 1(1), NO. 21/16, AAYAKAR BHAVAN, RESIDENCY ROAD, NAZARBAD, MYSURU - 570 010 …PETITIONERS (BY SRI. M. DILIP, ADVOCATE)

AND:

Digitally signed CHANDRAMOULI, by CHANDANA NO 748/3, GANGA ENGINEERING WORKS B M HUNSUR ROAD YELWAL, Location: High MYSURU - 571 130 Court of Karnataka KARNATAKA …RESPONDENT (VIDE ORDER DATED 10.10.2025, NOTICE TO RESPONDENT IS DISPENSED WITH)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 26.05.2023 BEARING M.P. NO. 98/BANG/2023 (IN ITA NO. 3/BANG/2022) PASSED BY THE 2^ND RESPONDENT PRODUCED AS ANNEXURE-A.

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

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

"a. Issue a writ of certiorari to quash the order dated

26.05.2023 bearing M.P.No.