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. 37312 OF 2025 (T-IT)

BETWEEN:

1. SUMANT CHENGAPPA

AGED 61 YEARS,

S/O M B CHENGAPPA,

CARE - "HONEY FARM",

SIDAPUR, SOUTH COORG,

KODAGU - 571 253.

…PETITIONER

(BY MS. SUVARNA LAKSHMI M.L., ADVOCATE)

AND:

1. INCOME TAX OFFICER

Digitally signed

by ITO WARD,

SHARADAVANI

MADIKERI - 571 201.

B

Location: High

Court of

Karnataka 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

BANGALORE - 3,

BMTC BUILDING, 80 FEET ROAD,

6TH BLOCK, KORAMANGALA,

BANGALORE 560095.

3. DEPUTY/ASSISTANT DIRECTOR OF INCOME TAX,

INVESTIGATION-2,

OFFICE OF THE DEPUTY/ASSISTANT DIRECTOR OF

INCOME TA INVESTIGATION-2, FAIU, BANGALORE 560001.

…RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH 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- 24/1056318920(1) FOR THE ASSESSMENT YEAR 2019-20 (ANNEXURE-A) AND ETC.

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

CORAM: HON'BLE