Full Judgment Text
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NC: 2026:KHC:12164
WP No. 5741 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 27 DAY OF FEBRUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 5741 OF 2026 (T-IT)
BETWEEN:
SRI. R. ANUP,
AGED ABOUT 50 YEARS,
LEGAL HEIR OF RAJA REDDY (HUF),
641, I 'D' MAIN, DOMLUR LAYOUT,
BANGALORE - 560 071.
PAN: AAFHR9408G,
MOB. NO.: 87929 42387
EMAIL: smnadiger28@gmail.com
…PETITIONER
(BY SRI. PRATIBHA VASANTRAO RAJESHWARKAR, ADVOCATE)
AND:
1. THE ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE-7(1),
PRESENT ADDRESS - ITO, WARD-1(2)(1),
ND TH
2 FLOOR, BMTC BUILDING, 6 BLOCK,
80 FEET ROAD, KORAMANGALA,
BANGALORE - 560 095.
Digitally
signed by
VIJAYA P
Location:
HIGH
COURT OF
KARNATAKA
2. INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH,
ST TH
NO.51, 1 CROSS, 4 'T' BLOCK EAST,
TILAK NAGAR, JAYANAGAR,
BENGALURU - 560 041.
…RESPONDENTS
(BY SRI. Y.V. RAVIRAJ, ADVOCATE)
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NC: 2026:KHC:12164
WP No. 5741 of 2026
HC-KAR
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE AO TO
CONSIDER THE ISSUE INVOLVED IN THE GROUND NO.5 TO 7
AS RAISED BY THE PETITIONER BEFORE THE ITAT. ORDER
DATED 12.09.2018 IN ITA NO.147/BANG/2016 FOR AY 2009-
10 (ANNEXURE- C) 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
ORAL ORDER
Learned counsel Sri. Y.V. Raviraj files a memo and
produces the order passed in M.P.No.369/Bang/2018
dated 31.07.2020.
2. Learned counsel for the petitioner submits that
the petitioner was not aware of passing of this order and
have not been communicated of the same. It is further
submitted that other proceedings have progressed on the
premise that the miscellaneous petition was not
disposed of.
3. However, taking note of the limited prayer, the
present petition is disposed of as not calling for
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NC: 2026:KHC:12164
WP No. 5741 of 2026
HC-KAR
adjudication. Taking note of the order passed on
31.07.2020 by the tribunal, the legal grounds and
contentions regarding the said order are kept open to be
raised in appropriate proceedings. All contentions of the
petitioner are kept open.
Accordingly, petition is disposed of .
SD/-
(S SUNIL DUTT YADAV)
JUDGE
MCR