IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27^TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5761 OF 2026 (T-IT)

BETWEEN:

MR. JOSEPH JOHN LOUIS SON 0F SRI. JOSEPH, AGED ABOUT 54 YEARS, RESIDING AT NO.99, 2^ND MAIN ROAD, DEFENCE COLONY, INDIRANAGAR, BANGALORE - 560 038, KARNATAKA, INDIA.

…PETITIONER (BY SRI. AVINASH MALLYA U., ADVOCATE)

AND:

ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY ADDL./JOINT/DEPUTY/ASSISTANT Digitally COMMISSIONER OF INCOME TAX/

signed by INCOME TAX OFFICER, VIJAYA P INCOME TAX DEPARTMENT, Location:

HIGH MINISTRY OF FINANCE, COURT OF ROOM NO.401, 2^ND FLOOR, E-RAMP, KARNATAKA JAWAHARLAL NEHRU STADIUM, DELHI - 110 003, INDIA.

…RESPONDENT (BY SRI. Y.V. RAVIRAJ, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE RESPONDENT NO.1 UNDER SECTION 144 READ WITH SECTION 144B OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS "THE ACT") DATED 31.12.2025 FOR THE IMPUGNED ASSESSMENT YEAR 2024-25 BEARING DIN AND NOTICE NO.ITBA/AST/S/144/2025-26/1084252760(1) IS ENCLOSED AND MARKED AS ANNEXURE - A1 AND ETC.

THIS PETITION COMING ON FOR