IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 13869 OF 2025 (T-IT)

BETWEEN:

M/S. RNS POWER LIMITED,

NAVEEN COMPLEX, 7^TH FLOOR,

M.G. ROAD,

BENGALURU – 560 001

REPRESENTED BY ITS MANAGING DIRECTOR,

MR. NAVEEN RAMA SHETTY,

AGED ABOUT 57 YEARS

…PETITIONER

(BY SRI. ASHOK A. KULAKARNI, ADVOCATE)

AND:

1. THE SECRETARY,

CENTRAL BOARD OF DIRECT TAXES

CENTRAL SECRETARIAT, NORTH BLOCK,

NEW DELHI – 110 001

REPRESENTED BY ADDITIONAL/ JOINT/ DEPUTY/

Digitally signed ASSISTANT COMMISSIONER OF INCOME TAX/

by CHANDANA

INCOME-TAX OFFICER,

B M

NATIONAL FACELESS ASSESSMENT CENTRE

Location: High

Court of

Karnataka 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

BENGALURU-3, BMTC BUILDING,

80 FEET ROAD, 6^TH BLOCK,

NEAR KHB GAMES VILLAGE, KORAMANGALA,

BENGALURU – 560 095

3. THE SECRETARY,

CENTRAL BOARD OF DIRECT TAXES,

CENTRAL SECRETARIAT, NORTH BLOCK,

NEW DELHI – 110 001

4. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF IND