IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO.36787 OF 2025 (T-IT)

BETWEEN:

SRI DARRYLL BRIAN DAWSON,

AUCKLAND, NEWZELAND,

PAN CAWPD9192E

PERMANENT RESIDENT AT,

NO.26, 4^TH BLOCK, H P NAGAR,

BEML NAGAR, KGF – 563 115,

REPRESENTED BY HIS FATHER,

DONALD LESLIE DAWSON,

AGED ABOUT 75 YEARS, S/O ANTHONY DAWSON,

NO.26, 4^TH BLOCK, H P NAGAR,

BEML NAGAR, KGF – 563 115 …PETITIONER

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

Digitally

AND:

signed by

MADHURI S

1. THE INCOME TAX OFFICER

Location: High

WARD INTL TAXATION 1(1)

Court of

BANGALORE – 560 095.

Karnataka

2. THE COMMISSIONER OF INCOME-TAX,

INTL TAXATION, BMTC BUILDING,

80 FEET ROAD, 6^TH BLOCK,

KORAMANGALA,

BANGALORE – 560 095.

3. THE PRINCIPAL COMMISSIONER OF INCOME-TAX,

INTL TAXATION, BMTC BUILDING,

80 FEET ROAD, 6^TH BLOCK, KORAMANGALA, BANGALORE – 560 095.

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

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ORDER OF REJECTION OF CONDONATION APPLICATION OF THE INCOME TAX ACT, 1961 (FOR SHORT ‘THE ACT’) DA