- 1 - NC: 2026:KHC:28181-DB WA No. 1499 of 2026 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 1499 OF 2026 (T-IT) BETWEEN: 1. INCOME TAX OFFICER WARD-1 & TPS BENGALURU-571 401 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003 Digitally signed by PANKAJA S 3. THE PRINCIPAL COMMISSIONER OF Location: HIGH INCOME TAX-3, THE OFFICE OF THE PRINCIPAL COURT OF KARNATAKA COMMISSIONER OF INCOME TAX-3, BMTC BUILDING, KORAMANGALA, BENGALURU-560 095 …APPELLANTS (BY SRI. THIRUMALESH M, ADVOCATE) AND: SRI BEVINAKUPPE NINGEGOWDA RAMALINGEGOWDA, AGED ABOUT 66 YEARS, KT 86, 6TH CROSS, - 2 - NC: 2026:KHC:28181-DB WA No. 1499 of 2026 HC-KAR MARIGOWDA BADAVANE, MANDYA-571 401 PAN:BFJPR8213K …RESPONDENT (BY SRI. S.V. RAVISHANKAR, ADVOCATE TO TAKE NOTICE FOR THE RESP. VIDE COURT ORDER DATED 11/06/2026) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 04/09/025 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.16325/2025 AND PASS SUCH OTHER ORDER. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE RAJESH RAI K ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard learned standing counsel Sri Tirumalesh M., for the appellants and learned counsel Sri S.V. Ravishankar, for the respondent. 2. This intra Court appeal is filed under Section 4 of the Karnataka High Court Act, 1961, questioning the order dated 21.08.2024 in W.P.No.12393/2024 3. Learned counsel appearing for the parties would submit that the question raised in the present appeal is - 3 - NC: 2026:KHC:28181-DB WA No. 1499 of 2026 HC-KAR considered and answered in W.A.No.1141/2026 dated 17.04.2026. 4. Taking note of the above submission, the present writ appeal is disposed of in terms of the order dated 17.04.2026 in W.A.No.1141/2026. Pending I.A., if any, stand disposed of. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE HKV List No.: 1 Sl No.: 8

- 1 - NC: 2026:KHC:28181-DB WA No. 1499 of 2026 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 1499 OF 2026 (T-IT) BETWEEN: 1. INCOME TAX OFFICER WARD-1 & TPS BENGALURU-571 401 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003 Digitally signed by PANKAJA S 3. THE PRINCIPAL COMMISSIONER OF Location: HIGH INCOME TAX-3, THE OFFICE OF THE PRINCIPAL COURT OF KARNATAKA COMMISSIONER OF INCOME TAX-3, BMTC BUILDING, KORAMANGALA, BENGALURU-560 095 …APPELLANTS (BY SRI. THIRUMALESH M, ADVOCATE) AND: SRI BEVINAKUPPE NINGEGOWDA RAMALINGEGOWDA, AGED ABOUT 66 YEARS, KT 86, 6TH CROSS, - 2 - NC: 2026:KHC:28181-DB WA No. 1499 of 2026 HC-KAR MARIGOWDA BADAVANE, MANDYA-571 401 PAN:BFJPR8213K …RESPONDENT (BY SRI. S.V. RAVISHANKAR, ADVOCATE TO TAKE NOTICE FOR THE RESP. VIDE COURT ORDER DATED 11/06/2026) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 04/09/025 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.16325/2025 AND PASS SUCH OTHER ORDER. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE RAJESH RAI K ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard learned standing counsel Sri Tirumalesh M., for the appellants and learned counsel Sri S.V. Ravishankar, for the respondent. 2. This intra Court appeal is filed under Section 4 of the Karnataka High Court Act, 1961, questioning the order dated 21.08.2024 in W.P.No.12393/2024 3. Learned counsel appearing for the parties would submit that the question raised in the present appeal is - 3 - NC: 2026:KHC:28181-DB WA No. 1499 of 2026 HC-KAR considered and answered in W.A.No.1141/2026 dated 17.04.2026. 4. Taking note of the above submission, the present writ appeal is disposed of in terms of the order dated 17.04.2026 in W.A.No.1141/2026. Pending I.A., if any, stand disposed of. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE HKV List No.: 1 Sl No.: 8