Karnataka High Court
WP/16632/2026 of C N COFFEE TRADING CO Vs ASSISTANT COMMISSIONER OF INCOME TAX on 5 October 2026
CNR: KAHC010371852026 NC: 2026:KHC:55097 WP No. 16632 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF OCTOBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 16632 OF 2026 (T-IT) BETWEEN: C N COFFEE TRADING CO A FIRM INCORPORATED UNDER
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 16632 OF 2026 (T-IT)
BETWEEN:
C N COFFEE TRADING CO
A FIRM INCORPORATED UNDER
THE INDIAN PARTNERSHIP ACT, 1932
HAVING OFFICE AT
SHARIEFF STREET,
NEAR MADINA MASJID ROAD,
CHIKMAGALUR - 577 101
REPRESENTED HEREIN BY ITS
MANAGING PARTNER
MR. C.N. AKMAL.
…PETITIONER
(BY MS. TANMAYEE RAJKUMAR.,ADVOCATE)
AND:
1.
ASSISTANT COMMISSIONER OF
INCOME TAX
CENTRAL CIRCLE, HASSAN
AYAKAR BHAVAN, 2ND STAGE, BELUR ROAD,
HASSAN KARNATAKA - 573 201.
2.
PRINCIPAL COMMISSIONER OF
INCOME TAX (CENTRAL),
PANAJI GROUND FLOOR,
PUNDAIK NIWAS, RUA-DE-OUREM,
Digitally
signed by
VANAMALA N
Location:
HIGH COURT
OF
KARNATAKA
HC-KAR
PATTO,
PANAJI, GOA - 403 001.
…RESPONDENTS
(BY SRI.ARAVIND V CHAVAN., ADVOCATE)
THIS WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO (A) QUASHING
THE DIRECTIONS DATED 26.03.2026 (ANNEXURE M)
BEARING NO. ITBA/AST/F/75/2025-26/1087946505(1)
ISSUED BY THE 1ST RESPONDENT UNDER SECTION
142(2A) OF THE ACT, FOR THE ASSESSMENT YEAR
2023-24;
(B)
QUASHING
THE
SANCTION
DATED
24.03.2025
(ANNEXURE
L)
BEARING
NO.
ITBA/COM/M/17/2025-26/1087843656(1) ACCORDED
BY THE 2ND RESPONDENT UNDER SECTION 142(2A)
OF THE ACT FOR THE ASSESSMENT YEAR 2023-24;
(C)
QUASHING
THE
NOTICE
DATED
28.03.2025
(ANNEXURE A) BEARING NO. ITBA/AST/S/148/2024- 25/1075198436(1) ISSUED BY THE 1ST RESPONDENT
UNDER
SECTION
OF
THE
ACT
FOR
THE
ASSESSMENT YEAR 2023-24; (D) DECLARING THAT THE
PROCEEDINGS INITIATED UNDER SECTION 148 OF THE
ACT AS NULL AND VOID AND THAT NO FURTHER
PROCEEDINGS PURSUANT TO THE NOTICE DATED
28.03.2025 ANNEXURE-A CAN BE UNDERTAKEN.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE
THEREIN AS UNDER:
HC-KAR
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
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ORAL ORDER
The learned counsel for the petitioner has filed a memo for withdrawal which reads as under:
“The petitioner most humbly seeks leave of this Hon’ble Court to withdraw the above petition.
Wherefore, it is most humbly prayed that this Hon’ble Court may be pleased to take the present memo on record and dismiss the above petition as withdrawn, in the interest of justice and equity.”
The memo is accepted, and the writ petition stands dismissed as withdrawn.
Sd/- (B M SHYAM PRASAD) JUDGE
AN/-