IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31^ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26990 OF 2025 (T-IT)

BETWEEN:

SARGOD CHANDRE GOWDA GOKARNA, S/O. SARGOD CHANDRE GOWDA AGED ABOUT 71 YEARS NO. 301, PRESTIGE ABSHOT, NO.26/1, SANKEY ROAD, VASANTH NAGAR, H.K.P. ROAD, S.O BENGALURU – 560 051 (ALSO RESIDING AT NO. 6, RAHEJA CHAMBERS NO.12, MUSEUM ROAD, BENGALURU – 560 001)

…PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE)

AND:

1. THE CHIEF COMMISSIONER OF INCOME TAX (CCIT)

Di gitally BENGALURU-1 signed by AN AUTHORITY UNDER SECTION 116 CHANDANA OF THE INCOME ACT, 1961 B M CENTRAL REVENUE BUILDING, Location:

QUEEN’S ROAD, High Court of BENGALURU – 560 001 Karnataka

2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU AN AUTHORITY UNDER SECTION 116 OF THE INCOME ACT, 1961 CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU – 560 001

3. THE INCOME TAX OFFICER, WARD 1(2)(1), BENGALURU THE ASSESSING OFFICER UNDER THE INCOME ACT, 1961 BMTC BUILDING, 80 FEET ROAD, KORAMANGLA, BENGALURU – 560 094

4. CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI AN AUTHORITY UNDER OF THE INCOME ACT, 1961 NORTH BLOCK, NEW DELHI – 110 011 REPRESENTED BY CHAIRMAN, CBDT …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE)

THIS W.P. IS FILED UNDR ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI STRIKING DOWN THE PARA 4 OF THE CIRCULAR NO. 9/2015 (F.NO.312/22/2015-OT), DATED 09.06.2015 ISSUED BY THE RESPONDENT NO.4 AND ENCLOSED AS ANNEXURE- P1 AND DECLARE THE SAME AS BEING ULTRA VIRES SECTION 119(2)(B)

OF THE INCOME TAX ACT, 1961 AND ETC., 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, petitioner seeks for the following reliefs:-

“a. Issue a writ of certiorari striking down the para 4 of the Circular No. 9/2015 (F.No.312/22/2015-OT), dated 09.06.2015 issued by the Respondent No.4 and enclosed as Annexure- P1 and declare the same as being ultra vires section 119(2)(b) of the Income Tax Act, 1961;

b. Issue a writ of certiorari striking down the para 5 of the Circular No 11/2024 (F.No.312/63/2023-OT), dated 01.10.2024 issued by the Respondent No.4 and enclosed as Annexure- P2 and declare the same as being ultra vires section 119(2)(b) of the Income Tax Act, 1961 c. Issue a Writ of Certiorari or direction in the nature of writ of Certiorari to quash the digitally signed and electronically issued order under section 119(2)(b) of the Income Tax Act, 1961 dated 29/07/2025 issued by the Respondent No. 1 for the Assessment Year 2019- 20 and bearing the DIN No. ITBA/COM/F/17/2025-

26/1079028163(1) which is enclosed as Annexure N d. Issue a writ of mandamus or direction in the nature of writ of mandamus directing the Respondent to condone the delay in filing the revised return of income for the reasons mentioned in Annexure K dated 01.06.2024 e. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity including awarding of cost of this Petition.”

2. Heard the learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. The material on record discloses that the petitioner who is the individual assessee under the Income Tax Act, 1961 [for short, ‘the IT Act’] filed his income tax returns for the assessment year 2019-20 and in the said returns, he voluntarily disclosed tax in respect of long term capital gains for receiving compensation from the concerned authority-Karnataka Industrial Areas Development Board. It is contended that the said KIADB issued Form 16A in relation to the aforesaid compensation belatedly in the month of March 2024 and consequently, the petitioner was precluded from filing revised return within the prescribed time and was constrained to file an application dated 01.06.2024 seeking condonation of delay in filing the revised return of in