Dismissed¶35

M/S Polki S v. the Assistant Commissioner of Income Tax, Central Circle 1(2) Bengaluru

Karnataka HC20 Jan 2026WP/36472/2025

Case brief

AI extract

What is this about?

Dismissal as withdrawn; withdrawal memo; liberty to file fresh writ petition; contentions kept open. Subject matter (not adjudicated): quashing of notice u/s 143(2) Income Tax Act, 1961 dated 01/06/2023, DIN ITBA/AST/S/143(2)/2023-24/1053439844(1), AY 2022-23; NFAC and Assessment Unit under Section 144B Income Tax Act, 1961; Articles 226 and 227 Constitution of India. Court: High Court of Karnataka at Bengaluru; Bench: S Sunil Dutt Yadav J. Useful only to show pendency/withdrawal history of the challenge to the subject notice; cite no legal proposition from this order.

What did the court decide?

Liberty reserved to file a fresh writ petition; all contentions kept open. ¶35

M/S Polki S Vs the Assistant Commissioner of Income Tax… — Income Tax | Karnataka HC (2026)

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NC: 2026:KHC:3109 WP No. 36472 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20^TH DAY OF JANUARY, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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WRIT PETITION NO. 36472 OF 2025 (T-IT)

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BETWEEN:

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M/S POLKI S NO.54/18, 1ST FLOOR, 8TH F MAIN ROAD, 3RD BLOCK, JAYANAGARA, BENGALURU 560 011, REP. BY ITS PARTNER SMT. PRAMILA LODHA, W/O SRI KISHORE KUMAR LODHA, AGED ABOUT 60 YEARS, PARTNERSHIP FIRM.

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Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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ALSO AT NO.4, 4TH FLOOR, 24TH CROSS, 6TH BLOCK, YADIYUR LAKE, JAYANAGAR, VTC BANGALORE SOUTH, PO: UDAYPURA, SUB DIST BANGALORE SOUTH, BENGALURU 560 082

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REP. BY ITS GENERAL POWER OF ATTORNEY (GPA) SRI MANISH KUMAR LODHA, S/O SRI KISHORE KUMAR, AGED ABOUT 39 YEARS.

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…PETITIONER

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(BY SRI. SHREEHARI., ADVOCATE)

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AND:

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THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2)

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NC: 2026:KHC:3109 WP No. 36472 of 2025

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HC-KAR

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BENGALURU

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CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001.

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PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001.

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NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), 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 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC)

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ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC)

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…RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 143(2) OF THE INCOME TAX ACT, 1961 DATED 01/06/2023 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2022-23 WHICH BEARS THE DIN NO. ITBA/AST/S/143(2)/2023-24/1053439844(1) AND ENCLOSED AS ANNEXURE- E AND ETC.,

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

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NC: 2026:KHC:3109 WP No. 36472 of 2025

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HC-KAR

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

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ORAL ORDER

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