WP/2358/2021 of SANDEEP KUMAR Vs UNION OF INDIA on 29 June 2026

HC-KAR

NC: 2026:KHC:31965-DB

WP No. 2358 of 2021

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 29TH DAY OF JUNE, 2026

PRESENT

THE HON'BLE MR. JUSTICE S.G.PANDIT

AND

THE HON'BLE MR. JUSTICE RAJESH RAI K

WRIT PETITION NO. 2358 OF 2021 (S-CAT)

BETWEEN:

SANDEEP KUMAR

S/O KALI RAM,

AGED 36 YEARS,

R/O. INCOME TAX OFFICER,

BMTC BUILDING, KORAMANGALA,

BANGALORE – 560 009

…PETITIONER

(BY SRI. TARSEM CHAND GUPTA.,ADVOCATE)

AND:

1.

UNION OF INDIA

THROUGH THE FINANCE SECRETARY,

MINISTRY OF FINANCE,

DEPARTMENT OF REVENUE,

GOVERNMENT OF INDIA,

NEW DELHI – 110 001.

2.

PRL. CHIEF COMMISSIONER OF INCOME TAX

KARNATAKA AND GOA REGION,

QUEENS ROAD, BANGALORE – 560 001.

3.

GANESH KUMAR M J

INCOME TAX OFFICER,

WARD 1(2)(5), BMTC BUILDING,

KORAMANGALA, BANGALORE – 560 095.

…RESPONDENTS

(BY SMT. ANASUYA DEVI K.S, CGC FOR R1 & R2; R3- SD- UNREPRESENTED)

Digitally signed by

NANJUNDACHARI

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

NC: 2026:KHC:31965-DB

WP No. 2358 of 2021

THIS WP IS FILED PRAYING UNDER ARTICLE 226 AND 227 OF

THE CONSTITUTION OF INDIA TO QUASH AND SET ASIDE THAT THE

ORDER DTD.18.7.2019 IN O.A.NO.256/2017 PASSED BY THE CAT

BENCH

BANGALORE

(SANDEEP

KUMAR

VS.

UOI

AND

ORS)

ANENXURE-A AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER

WAS MADE THEREIN AS UNDER:

CORAM:

HON'BLE MR. JUSTICE S.G.PANDIT

AND

HON'BLE MR. JUSTICE RAJESH RAI K