YOGESH KUMAR AGARWAL V. THE INCOME TAX OFFICER, WARD - 3(3)

WP/1713/2026

AI Insights

The case involves a writ petition filed by Yogesh Kumar Agarwal against the Income Tax Department, challenging digitally signed and electronically uploaded show cause notices issued under Section 148A(B) of the Income Tax Act, 1961 for the assessment year 2018-19. The petitioner, represented by advocate Sri. Shreehari Kutsa, sought to withdraw the current petition and was granted leave to file a new petition with additional averments. The court's decision to allow withdrawal was made during a preliminary hearing before Hon'ble Mr. Justice S Sunil Dutt Yadav.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 840683 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 17-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: SHREEHARI KUTSA
• Keywords: Income Tax; Show cause notice; Withdrawal of Petition; Writ petition
• Section: 144B; 148A(b); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:9639 WP No. 1713 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 1713 OF 2026 (T-IT) BETWEEN: 1. YOGESH KUMAR AGARWAL S/O SRI RAJESH KUMAR AGARWAL AGED ABOUT 35 YEARS NO. S-3, PRATHAM BHARADWAJ APARTMENT 6TH MAIN ROAD, V V MOHALLA MYSURU-570 002 … PETITIONER (BY SRI. SHREEHARI KUTSA., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD-3(3) SONBHADRA UTTAR PRADESH INCOME TAX OFFICE NEAR CHANDI HOTEL (ROBERTSGANI) SONEBHADRA UTTAR PRADESH - 231 216 2. PRINCIPAL COMMISSIONER OF INCOME TAX ALLAHABAD THE SPECIFIED AUTHORITY FOR THE PURPOSE OF SECTION 151 OF THE ACT IT CAMPUS, 38, MAHATMA GANDHI MARG CIVIL LINES PRAYAGRAJ UTTAR PRADESH - 211 001 Printed from counselvise.com Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:9639 WP No. 1713 of 2026 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) REPRESENTED BY ITS INCOME TAX DEPARTMENT A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT 1961 ROOM NO. 401, 2ND FLOOR E RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110 003 4. ASSESSMENT UNIT REPRESENTED BY ITS INCOME TAX DEPARTMENT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR E RAMP JAWAHARALAL NEHRU STADIUM DELHI - 110 003 … RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) *** THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, QUASHING THE DIGITALLY SIGNED AND ELECTRONICALLY UPLOADED SHOW CAUSE NOTICES ISSUED UNDER SECTION 148A(B) OF THE INCOME TAX ACT, 1961 DATED 17.03.2022 BEARING DIN ITBA/AST/F/148A(SCN)/2021-22/ 1040955738(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE - A AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:9639 WP No. 1713 of 2026 ORAL ORDER Learned counsel for petitioner has filed a memo for withdrawal reading as hereunder: \"The petitioner respectfully seeks leave of this Hon'ble court to withdraw the current writ petition and seeks liberty to file a fresh petition with additional averments. It is most respectfully prayed that this Hon'ble court may allow the petitioner to withdraw the petition with liberty to file a fresh petition.\" The memo is taken on record. 2. In light of the same, the petition is dismissed as withdrawn. Liberty as sought for is reserved. SD/- (S SUNIL DUTT YADAV) JUDGE NP Printed from counselvise.com "