Sujai Mirle Ramaswamy Gowda v. Union of India
Case brief
What is this about?
NC: 2026:KHC:3927; WP No. 39266 of 2025 (T-IT); High Court of Karnataka at Bengaluru; decided 23-01-2026; single judge S Sunil Dutt Yadav. Sujai Mirle Ramaswamy Gowda v. Union of India and others (Ministry of Finance; Central Board of Direct Taxes; Deputy Commissioner of Income Tax Central Circle-2(2); Additional Commissioner of Income Tax Central Range-2; Income Tax Officer (I and CI)-1, Nagpur). Subject: challenge to clause (iv) of Section 148(3) and sub-section (4) of Section 148A of the Act as ultra vires; reassessment proceedings; withdrawal memo; dismissed as not pressed; liberty reserved; contentions kept open. No precedent cases engaged and no legal issues decided.
What did the court decide?
Petition dismissed as not pressed on the memo filed; liberty to approach this Hon'ble Court reserved as sought; all contentions kept open.