- 1 - NC: 2025:KHC:14621 WP No. 26360 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26360 OF 2024 (T-IT) BETWEEN: VIJAYA ASHOK DHARIWAL, D/O: NEMI CHAND CHAJJER, AGED ABOUT: 65 YEARS, (SENIOR CITIZEN NOT CLAIMED) R/AT NO.8/32 BULL TEMPLE ROAD BASAVANAGUDI BENGALURU-560 004. …PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: INCOME TAX DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(4) CENTRAL REVENUE BUILDING, QUEENS ROAD BENGALURU - 560 001. …RESPONDENT (BY SRI. M DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SEC 144 R.W.S. 153C OF THE ACT DTD 30.09.2021 IN DIN AND ORDER NO. ITBA/AST/M/153C/2021-22/1036089561(1) (ANNEXURE-E) AS WELL AS DEMAND NOTICE DTD 30.09.2021 ISSUED UNDER SEC 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/M/153C/2021- Digitally signed by KORLAHALLI BHARATHIDEVIKRISHNACHARYA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14621 WP No. 26360 of 2024 22/1036089561(1) (ANNEXURE-E1) PASSED BY THE RESPONDENT FOR THE AY 2012-13 AND ETC., 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 the following reliefs: " i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 144 r.w.s 153C of the Act dated 30.09.2021 in DIN & Order No: ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E] as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E1] passed by the Respondent for the Assessment Year 2012-13, and ii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 144 r.w.s 153C of the Act dated 30.09.2021 in DIN & Order No: ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E] as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E1] passed by the Respondent for the Assessment Year 2012-13, and iii A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, - 3 - NC: 2025:KHC:14621 WP No. 26360 of 2024 order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent impugned order passed under section 144 r.w.s 153C of the Act dated 30.09.2021 in DIN & Order No:ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E] as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153C/2021- 22/1036089561(1) [Annexure - E1] passed by the Respondent for the Assessment Year 2012-13, and iv. Grant the interim relief in terms of prayer (iii) above, and v. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vi. Direct the Respondents to pay the costs of this Writ Petition." 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. After arguing the matter for sometime, learned counsel for the petitioner submits that aggrieved by the impugned order at Annexure-E and the impugned notice at Annexure-E1, petitioner has filed an appeal, which is pending before the Appellate Authority and the present petition may be disposed of by directing the Appellate Authority to dispose of the appeal by considering all legal and factual contentions raised by the petitioner within a stipulated time frame. 4. The said submission is placed on record. - 4 - NC: 2025:KHC:14621 WP No. 26360 of 2024 5. In view of the aforesaid submissions, Petition stands disposed of directing the Appellate Authority to consider and pass appropriate orders on the appeal filed by the petitioner after considering all legal and factual contentions urged by the petitioner within a period of three months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE BK List No.: 1 Sl No.: 69