Wp/23733/2024 Of Mr Nikhil Kumar v. Assistant Commissioner Of Income Tax

Digitally signedby LEELAVATHIS RLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 23733 OF 2024 (TIT) BETWEEN: MR. NIKHIL KUMAR, AGED ABOUT 57 YEARS, NO.79 AND 80, 1 MAIN, RMV EXTENSION 2, BANGALORE-560 094. …PETITIONER (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), 2 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BANGLAORE-560 095. CIRCLE-6(1)(1), 2 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BANGLAORE-560 095. 2. PRINCIPAL CHIEF COMMISSIOENR OF INCOME TAX KARNATAKA AND GOA REGION, BANGALORE 5 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BANGLAORE-560 095. KARNATAKA AND GOA REGION, BANGALORE 5 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BANGLAORE-560 095. 3. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE ROOM NO.401, 2 FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. NATIONAL FACELESS ASSESSMENT CENTRE ROOM NO.401, 2 FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 4. NATIONAL SECURITIES EXCHANGE EXCHANGE PLAZA, C-1, BLOCK G, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI-400 051. REPRESENTED BY ITS CHAIRMAN EXCHANGE PLAZA, C-1, BLOCK G, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI-400 051. REPRESENTED BY ITS CHAIRMAN …RESPONDENTS (BY SRI.M DILIP,ADVOCATE) - 2 - THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE SHOW CAUSE NOTICE DTD 24.07.2024 BEARING DIN NO. ITBA/AST/F/143(3)(SCN)/2024-25/1066993987(1) ANNX-AB ISSUED BY THE R-3 AND QUASHING THE NOTICE DTD 30.06.2022 (ANNX-E) ISSUED BY THE R-1 UNDER SECTION 148 OF THE ACT FOR THE AY 2015-16 AND QUASHING THE ORDER DTD 30.06.2022(ANNX-D) PASSED BY THE R-1 UNDER SECTION 148A(D) OF THE ACT FOR THE AY 2015-16 ORDER NO.ITBA/COM/F/17/2022-23/1043693016(1) AND ALLOWING THE PETITION WITH EXEMPLARY COST TO BE PAID TO THE PETITIONER. THIS WRIT PETITION, COMING ON FOR ORDERS 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, which reads as under: “The Advocate for the Petitioner most humbly submits that the 3[rd] Respondent, pursuant to the filing of the present petition has passed an order dated 29.08.2024, granting relief to the Petitioner. A true copy of the order dated 29.08.2024 is produced herewith and marked as Annexure-A. IN view of the above, the present petition has been rendered infructuous, and therefore, the petitioner seeks leave of this Hon’ble court to withdraw the same. WP No. 23733 of 2024 Therefore, it is most humbly prayed that this Hon’ble Court may be pleased to dispose of the petition as withdrawn, in the interests of justice and equity.” 2. The said submission is placed on record. 3. Accordingly, the writ petition is disposed of as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 23