IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 57795 OF 2018 (T-IT)

BETWEEN:

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES REP BY ITS REGISTRAR SRI SHIVANAND KAPASHI SON OF SRI BHIMAPPA KAPASHI AGED ABOUT 51 YEARS, 4^TH ‘T’ BLOCK, JAYANAGAR BENGALURU - 560 041.

…PETITIONER (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. S. ANNAMALAI, ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE – 1, UNITY BUILDING ANNEXE MISSION ROAD, BENGALURU - 560 027.

2. THE INCOME TAX OFFICER WARD 7(2)(1), BMTC BUILDING, Di gitally 80 FEET ROAD, 6^TH BLOCK, signed by KORAMANGALA, CHANDANA BENGALURU - 560 095.

B M …RESPONDENTS Location:

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

High Court of Karnataka THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO.1 TO NOT TO PASS THE ASSESSMENT ORDER UNDER SECTION 143[3] OF THE INCOME TAX ACT, 1961 PURSUANT TO THE NOTICE ISSUED UNDER SECTION 143[2] OF THE INCOME -TAX ACT, 1961 BY THE R-2 AS ENCLOSED AND MARKED AS ANNEXURE-A VIDE NOTICE DTD3.7.2017 FOR THE A.Y. 2016-17 AS ONE WITHOUT JURISDICTION.

THIS PETITIO