IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 37274 OF 2025 (T-IT)

BETWEEN:

SUMANT CHENGAPPA

AGED 61 YEARS,

S/O M B CHEGAPPA, CARE- HONEY FARM,

SIDAPUR, SOUTH COORG,

KODAGU- 571253. PAN: AAKPC8066C

…PETITIONER

(BY SRI. RAVI SHANKAR S V., ADVOCATE)

AND:

1. INCOME TAX OFFICER

ITO WARD,

MADIKERI- 571201.

Digitally signed

by 2. THE PRINCIPAL COMMISSIONER OF

SHARADAVANI INCOME TAX,

B

BANGALORE-3,

Location: High

Court of BMTC BUILDING, 80 FEET ROAD,

Karnataka 6^TH BLOCK, KORAMANGALA,

BANGALORE- 560095.

3. DEPUTY/ASSISTANT DIRECTOR OF

INCOME TAX, INVESTIGATION-2,

OFFICE OF THE DEPUTY/ASSISTANT

DIRECTOR OF INCOME TAX,

INVESTIGATION-2, FAIU,

BANGALORE- 560001.

…RESPONDENTS

(BY SRI. M.THIRUMALESH., ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER UNDER SECTION 119(2)(B) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) DATED 20/09/2023 PASSED BY THE RESPONDENT NO.2 IN DIN NO ITBA/COM/F/17/2023- 24/1056316684(1) ASSESSMENT YEAR 2018-19 (ANNEXURE-

A)., AND ETC.

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

CORAM: HON'B