- 1 - NC: 2025:KHC:15263 WP No. 10818 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10818 OF 2025 (T-IT) BETWEEN: MR CHIKMAGALUR JAYARAM VISHWANATH, AGED 62 YEARS, SON OF LATE. JAYARAM, RESIDING AT SHANTI NILAYA, CHANNAPURA ROAD KOTE, CHIKMAGALUR – 577 101, KARNATAKA …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HASSAN, INCOME TAX OFFICE, AAYAKAR BHAVAN, BELUR ROAD, VIJYANAGAR 2ND STAGE, HASSAN – 573 201. 2. DEPUTY DIRECTOR OF INCOME-TAX, (INV), (OSD), CHITRADURGA, AAYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY, CHITRADURGA – 577 502. 3. DEPUTY DIRECTOR OF INCOME-TAX, (INV), PANAJI - GOA, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI – 403 002. 4. COMMISSIONER OF INCOME-TAX, (APPEALS), NATIONAL FACELESS APPEAL CENTRE, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15263 WP No. 10818 of 2025 INCOME TAX DEPARTMENT, ROOM NO. 245-A, NORTH BLOCK, NEW DELHI – 110 001. 5. TAX RECOVERY OFFICER, (CENTRAL), PANAJI, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI – 403 002. 6. TAX RECOVERY OFFICER, (CENTRAL), BANGALORE, INCOME TAX DEPARTMENT, C.R. BUILDING, NO. 1, QUEEN'S ROAD, BENGALURU – 560 001. 7. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(3), BANGALORE, 4TH FLOOR, C.R. BUILDING ANNEXE, QUEEN'S ROAD, BANGALORE – 560 001. 8. COMMISSIONER OF INCOME-TAX (APPEALS) - 11, BANGALORE 322, IIND FLOOR, CENTRAL REVENUE BUILDING, BANGALORE – 560 001. …RESPONDENTS (BY SRI. M.DILIP, ADV. FOR R1 TO R8) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER DATED 23.04.2021 BEARING DIN NO. ITBA/AST/M/153A/2021-22/1032627300(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 153A READ WITH SECTION 143(3) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2013-14 (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:15263 WP No. 10818 of 2025 ORAL ORDER In this petition, petitioner seeks for the following reliefs: “(i) Quashing the Impugned Assessment Order dated 23.04.2021 bearing DIN No. ITBA/AST/M/153A/2021- 22/1032627300(1) passed by the 1st Respondent under Section 153A read with Section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2013-14 (Annexure 'A'); (ii) Quashing the impugned Notice of Demand dated 23.04.2021 bearing DIN No. ITBA/AST/M/153A/2021- 22/1032627611(1) issued by the 1st Respondent under Section 156 of the Income-tax Act, 1961 for the Assessment Year 2013-14 (Annexure 'A-1'); (iii) Quashing the impugned Letter of Recovery dated 28.02.2023 bearing DIN and Letter No. ITBA/COM/F/17/2022-23/1050205438(1) issued by the 6th Respondent under various relevant provisions of the Income-tax Act, 1961 (Annexure 'B'); (iv) Quashing the impugned Bank Attachment Notice dated 24.02.2025 bearing DIN & Notice No. ITBA/COM/F/17/2024-25/1073647063(1) issued by the 5th Respondent under Section 226(3) of the Income-tax Act, 1961 (Annexure 'C'); (v) In the alternative to the above, Direct the concerned first appellate authority/Respondent No. 4 to, adjudicate and dispose off Appeal No. NFAC/2012-13/10065140 vide - 4 - NC: 2025:KHC:15263 WP No. 10818 of 2025 Annexure-P e-filed by the Petitioner vide e- acknowledgement no. 632621140041021 (Annexure 'M') as expeditiously as possible and in accordance with law; and (vi) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” 2. After arguing the matter for some time, learned counsel for the petitioner submits that the appeal filed by the petitioner before respondent No.4 appellate authority is still pending adjudication and present petition may be disposed of directing respondent No.4 to dispose of the appeal within stipulated time frame in accordance with law and also by directing respondent not to take precipitative/coercive steps against the petitioner till disposal of the appeal. 3. The aforesaid submission is placed on record. 4. Accordingly, the petition is disposed of with a direction to respondent No.4 to dispose of the appeal filed by the petitioner within a period of three months from the date of receipt of copy of this order. - 5 - NC: 2025:KHC:15263 WP No. 10818 of 2025 5. In addition thereto, respondent shall not take precipitative/coercive steps against the petitioner and the impugned bank attachment notices at Annexures-B and C shall remain in abeyance till disposal of the appeal by respondent No.4. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 39