- 1 - NC: 2025:KHC:17753 WP No. 12887 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12887 OF 2025 (T-IT) BETWEEN: SRI VENKAT BABU SRINIVAS, S/O LATE B. RAMABHADRA SETTY, AGED ABOUT 66 YEARS, R/AT NO. 17, (OLD.NO.927), SRI RAM MANDIR, WARD.NO.22, 18TH MAIN, 5TH BLOCK, RAJAJINAGAR, BANGALORE – 560 010. …PETITIONER (BY SRI. K. S. NARAYANA SWAMY, ADVOCATE) AND: 1. THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF INCOME TAX, REP. BY ITS COMMISSIONER. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, JEEVANSAMPIGE, LIC BUILDING, SAMPIGE ROAD, MALLESHWARAM, BANGALORE – 560 003. 3. THE COMMISSIONER INCOME TAX, COMMISSIONER OF TI (RANGE II), BMTC BUILDING, KORAMANGALA, BANGALORE – 560 095. 4. THE JOINT COMMISSIONER, COMMISSIONER OF TI (RANGE II), BMTC BUILDING, KORAMANGALA, BANGALORE – 560 095. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17753 WP No. 12887 of 2025 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(2)(1), BMTC BUILDING, KORAMANGALA, BANGALORE – 560 095. 6. THE TAX RECOVERY OFFICER, TRO-2, BANGALORE UNDER GOVERNMENT OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT – 560 095. 7. THE NATIONAL FACELESS ASSESSMENT CENTRE (NFAC). 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003. …RESPONDENTS (BY SRI. E. I. SANMATHI AND SRI. M. DILIP, ADVOCATES FOR R1 TO R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ATTACHMENT ORDER / LETTERS/ COMMUNICATIONS/ OF THE RESPONDENT NO.6 THE TAX RECOVERY OFFICER, TRO-2 BANGALORE SENT TO ALL RESPECTIVE BANKS STATED IN THE LIST BELOW VIDE ANNEXURE-G TO G29 AND CONSEQUENLTY DE- FREEZE ALL THE BANK ACCOUNTS MENTIONED IN VIDE ANNEXURE-G TO G29/MENTIONED BELOW IN LIST. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: a. Issue a Writ of certiorari or order or direction in the nature of a writ, quashing the attachment order/letters/communications/of the Respondent No.6 – The Tax Recovery Officer, TRO-2, Bengaluru, sent to all respective banks stated in - 3 - NC: 2025:KHC:17753 WP No. 12887 of 2025 the list below vide Annexure-G to G29 and consequently de-freeze all the bank accounts mentioned in vide Annexure-G to G29/mentioned below in list, in the interest of justice and equity. b. Pass such other orders, as the petitioner is entitled to in the facts and circumstances of the case, including the costs of the proceedings in the interest of justice and equity. Bank Name A/c No. Date of attachment Date of Revokem ent Collecti on Again attached 1 863960510000169 05.01.2023 2 863920110001079 05.01.2023 07.06.2024 `795802 13.03.2025 3 863920110000959 05.01.2023 09.10.2024 `5039 13.03.2025 4 863960510000215 Vehicle Loan A/c 05.01.2023 5 863927110000055 Closed A/c 05.01.2023 Bank of India (Hyderabad) 6 863960510000214 Vehicle Loan A/c 05.01.2023 7 A/c No – 840030110001253 04.01.2023/ 05.01.2023 01.10.2024 14.03.2025 8 A/c No – 840020110001189 04.01.2023/ 05.01.2023 `195600 9 A/c No – 840020110001191 04.01.2023/ 05.01.2023 `10197 Bank of India (K.G.Road, Bengaluru) 10 A/c No – 840010310001306 04.01.2023/ 05.01.2023 `1933 HDFC Bank Ltd 11 A/c No – 50100300063532 26.03.2025 `195600 Bank of India, Mysore 12 A/c No – 841020110000465 04.01.2023 `28173 Bank of India (NR Navaranga Theatre, Bangalore) 13 A/c No – 840620110000761 04.01.2023 `195600 - 4 - NC: 2025:KHC:17753 WP No. 12887 of 2025 Bank Name A/c No. Date of attachment Date of Revokemen t Collection Again attached Bank of India (Chandapur, Bangalore) 14 A/c No – 848220110000343 04.01.2023 Bank of India (Vishakapatn am) 15 A/c No – 861720110000190 04.01.2023 `7473 Bank of India (Vishakapatn am) 16 A/c No – 861720110000240 04.01.2023 The Federal Bank Ltd., (Rajajinagar) 17 A/c No – 13340200103732 05.01.2023 The Federal Bank Ltd., (Anekal Taluk, Bangalore) 18 A/c No – 21700200000099 05.01.2023 The Federal Bank Ltd., (Hyderabad – Telangana) 19 A/c No – 14730200003578 05.01.2023 Bank of India (Vishakapatn am –A.P) 20 A/c No – 861120110000551 05.01.2023 The Federal Bank Ltd., (Hyderabad – A.P.) 21 A/c No – 12350200018559 05.01.2023 The Federal Bank Ltd (Mysore) 22 A/c No – 12810200011805 05.01.2023 The Federal Bank Ltd., (Rajajinagar) 23 A/c No – 1334020010466 05.01.2023 The Federal Bank Ltd., (Anekal Taluk, Bangalore) 24 A/c No – 2170020000009 05.01.2023 - 5 - NC: 2025:KHC:17753 WP No. 12887 of 2025 Bank Name A/c No. Date of attachment Date of Revokemen t Collection Again attached 25 A/c No – 1011020300050057 05.01.2023 The Mahara Co-op Urban Bank Ltd. (Vishakapatn am, A.P) 26 A/c No – 1011020300050050 05.01.2023 The Federal Bank Ltd., (Residency Road, Bangalore) 27 A/c No – 11040200024217 05.01.2023 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, having regard to the undisputed fact that the petitioner has already filed appeals against the assessment orders in relation to the assessment years 2012-13, 2017-18 and 2018-19, which are pending adjudication before the appellate authority, without expressing any opinion on the merits / de-merits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the concerned appellate authority to dispose of the appeals filed by the petitioner in accordance with law as expeditiously as possible. - 6 - NC: 2025:KHC:17753 WP No. 12887 of 2025 Subject to the aforesaid directions, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 73