IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 05^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 19354 OF 2021 (T-IT)

BETWEEN:

1. EMIDS TECHNOLOGIES PRIVATE LIMITED

CHAMPAK PRAGATHI TOWERS

SURVEY NO.3/2

HOSUR MAIN ROAD

BOMMANAHALLI

BANGALORE – 560 068.

REPRESENTED HEREIN BY ITS

VICE PRESIDENT - FINANCE

MR. LAKSHMIKANTH GOPALAKRISHNA

Digitally signed …PETITIONER

by

SREEDHARAN (BY SRI. T SURYANARAYANA, SR. COUNSEL APPEARING FOR

BANGALORE

SUSHMA LAKSHMI

SMT. TANMAYEE RAJKUMAR, ADVOCATE)

Location: High

Court of

Karnataka

AND:

1. ADDITIONAL/JOINT/DEPUTY/ASSISTANT

COMMISSIONER OF

INCOME TAX

INCOME-TAX OFFICER NATIONAL FACELESS

ASSESSMENT CENTRE

DELHI

2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1)

2^ND FLOOR, BMTC BUILDING

80 FEET ROAD

6^TH BLOCK, KORAMANGALA BENGALURU – 560 095.

3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2 BMTC BUILDING, 80 FEET ROAD

6^TH BLOCK, KORAMANGALA BENGALURU – 560 095.

…RESPONDENTS (BY SRI. RAVI RAJ Y V, ADVOCATE AND SRI. M DILIP, ADVOCATE)

THIS WP FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 23.09.2021 (ANNEXURE-A) BEARING DIN ITAB/AST/S/143(3)/2021- 22/1035840964(1) PASSED BY THE RESPONDENT NO.1 U/S