Dismissed¶¶36

Vachan Kumar v. the Assessment Unit

Karnataka HC13 Mar 2026WP/11014/2025

Case brief

AI extract

What is this about?

Karnataka High Court writ petition (T-IT) WP No. 11014 of 2025, decided 13-03-2026 by S Sunil Dutt Yadav J. Petitioner sought quashing of order dated 24.03.2025 (DIN ITBA/COM/F/17/2024-25/1074931414(1)) directing deposit of 20 percent of demand of Rs.55,64,320/- for assessment year 2019-20, plus mandamus for disposal of faceless appeal before NAFAC. Appeal disposed on 24.02.26; petition dismissed as infructuous. Keywords: Articles 226/227, income tax recovery order, 20 percent deposit, NFAC, infructuous withdrawal.

What did the court decide?

Having noticed the contents of the memo recording disposal of the petitioner's appeal by the 3rd respondent on 24.02.26, the writ petition was dismissed as having become infructuous. No ruling was made on the merits of the 20 percent deposit direction. ¶¶36

Vachan Kumar Vs the Assessment Unit — Writ and Judicial Review | Karnataka HC (2026)

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NC: 2026:KHC:15036 WP No. 11014 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 13^TH DAY OF MARCH, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11014 OF 2025 (T-IT)

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BETWEEN:

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VACHAN KUMAR S/O G. SELVAKUMAR, AGED 35 YEARS, NO.10 C-1 SPRINKLE, 1^ST C MAIN ROAD, NEAR CENTRAL SILK BOARD, HOSUR SARJAPUR ROAD LAYOUT, 6^TH SECTOR, BANGALORE-560034.

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…PETITIONER

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(BY SRI. K M SHIVAYOGISWAMY., ADVOCATE)

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AND:

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Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, 2^ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003.

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THE INCOME TAX OFFICER, WARD 5(3)(4), HMT BHAVAN, NO.59, BELLARY ROAD, GANGANAGAR, BENGALURU-560032.

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THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC),

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NC: 2026:KHC:15036 WP No. 11014 of 2025

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HC-KAR

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NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW-DELHI-1100012.

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…RESPONDENTS

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(BY SRI. THIRUMALESH, ADVOCATE FOR R1 AND R2)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE 2^ND RESPONDENT DIRECTING THE PETITIONER TO DEPOSIT 20 PERCENT OF THE DEMAND AMOUNTING TO RS.55,64,320/- IN RELATION TO THE ASSESSMENT YEAR 2019-20 BEARING DIN AND LETTER NO.ITBA/COM/F/17/2024-25/1074931414(1) DATED 24.03.2025 VIDE ANNEXURE-J AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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ORAL ORDER

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Learned counsel for the petitioner files a memo for

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withdrawal which reads as hereunder:

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"In this writ petition the petitioner has sought for Writ of Mandamus directing the 3^rd respondent to dispose of the appeal filed by the petitioner and other reliefs. It is submitted that the 3^rd respondent disposed of the appeal filed by the petitioner on 24.02.26.

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Hence it is prayed that this Hon'ble Court may be pleased to dispose of the above writ

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NC: 2026:KHC:15036 WP No. 11014 of 2025

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HC-KAR

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petition as become infructuous, in the interest of justice and equity."

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