Mr. Praveen Kumar, Proprietor V. Union of India through Principal Secretary, Ministry of Finance, Department of Revenue and Assistant Commissioner of Income Tax, Central Circle - 2(4) BLR

WP/36494/2025

AI Insights

The case involves a writ petition filed by Mr. Praveen Kumar, the proprietor of M/s Arihant Steel, against the Union of India and the Assistant Commissioner of Income Tax, Central Circle - 2(4) BLR. The petition was filed under Articles 226 and 227 of the Constitution of India, challenging a notice dated 14.03.2025 issued under Section 143(2) of the Income Tax Act, 1961, concerning the assessment year 2022-23. The challenge was based on procedural grounds related to the issuance of the notice. However, before the court could make a substantive ruling, the petitioner decided to withdraw the petition following the issuance of a new notice dated 08.12.2025 under Section 148A(1), which superseded the earlier notice.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 823741 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 17-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: BHARATH V
• Keywords: Assessment year 2022-23; Income tax notice; Writ of Certiorari
• Section: 143(2); 148A(1)

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:54018 WP No. 36494 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36494 OF 2025 (T-IT) BETWEEN: MR. PRAVEEN KUMAR, PROPRIETOR, AGE ABOUT 45 YEARS M/S ARIHANT STEEL, HAVING OFFICE AT NO. 222/6, K.H. RANGANATHA COLONY, OPP. BHEL, MYSORE ROAD, BENGALURU - 560 039. …PETITIONER (BY SRI. BHARATH KUMAR V.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ROOM NO.66-A, NORTH BLOCK NEW DELHI - 110 001 2. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4) BLR, HAVING OFFICE AT: CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENTS Printed from counselvise.com Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54018 WP No. 36494 of 2025 (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DATED 14.03.2025 BEARING DIN NO. ITBA/AST/S/143(3)/2023-24/1063675706(1) ISSUED BY THE R2 UNDER SECTION 143(2) OF THE INCOME TAX ACT, 1961 FOR THE AY 2022-23 IN RESPECT OF THE PETITIONER (ANNX-A). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under: \"The present petition is preferred seeking the indulgence of this Hon'ble Court in issuing a writ of certiorari, quashing the notice dated 14.03.2023, bearing DIN No.ITBA/AST/S/143(2)/2022- 23/1050748030(1) issued by the Respondent No.1 under Section 143(2) of the Income Tax Act, 1961 in respect of the assessment year 2022-23. The Respondent No.2 seems to have issued a notice under Section 148A(1) dated 08.12.2025 and bearing DIN and Notice No. ITBA/ASt/F/148A(SCN)_1/2025-26/1083384456 (1) for the very same assessment year 2022-23. Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:54018 WP No. 36494 of 2025 Therefore, the Respondent No.2 seems to have withdrawn the earlier notice dated 14.03.2023, by issuance of new notice dated 08.12.2025; hence, in view of an intended challenge to the new notice dated 08.12.2025, the petitioner craves leave of this Hon'ble Court to withdraw the present petition, such may by done in the best interests of justice and equity.\" The aforesaid memo is placed on record. Accordingly, the petition is disposed of as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 2 Sl No.: 95 Printed from counselvise.com "