- 1 - HC-KAR NC: 2025:KHC:48965 WP No. 13586 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13586 OF 2020 (T-RES) BETWEEN: BADAGABETTU CREDIT CO OPERATIVE SOCIETY LTD., HEAD OFFICE “CHETHANA” BUILDING, MISSION COMPOUND, UDUPI TALUK AND DISTRICT – 576 101, REP. BY ITS GENERAL MANAGER, MR. B. JAYAKAR SHETTY INDRALI …PETITIONER (BY SRI. MAHESH R. UPPIN, ADVOCATE) AND: 1. ASSISTANT DIRECTOR OF INCOME TAX (C.P.C) CENTRALIZED PROCESSING CENTRE, ELECTRONIC CITY POST OFFICE, BENGALURU – 560 100. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, ALBUQUERQUE HOUSE, PANDESHWAR, MANGALURU – 575 001. 3. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALURU – 575 001. 4. INCOME TAX OFFICER WARD-1, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI – 576 101. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48965 WP No. 13586 of 2020 THIS W.P. FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 17.03.2011 PASSED IN ORDER NO.CPC/1011/15/1010048683 PASSED BY THE RESPONDENT NO.1 MARKED AS ANNEXURE-E AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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:- “i) Quash the Assessment Order dt: 17-03-2011 passed in Order No. CPC/1011/15/1010048683 passed by the 1st Respondent marked as ANNEXURE”E” by issuing a writ in the nature of Certiorari; OR IN THE ALTERNATIVE ii) issue a writ in the nature of mandamus by directing 3rd Respondent either to accept the manual appeal or cause to enable the e-filing of appeal by the petitioner in respect of Annexure – E order and in the event of filing of appeal, to dispose of the said appeal to be filed by the Petitioner within a period of three months and till the disposal of the said appeal, not to make any demand of Income Tax from the petitioner; and - 3 - HC-KAR NC: 2025:KHC:48965 WP No. 13586 of 2020 iii) grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice.” 2. After arguing the matter for some time, learned counsel for the petitioner submits that the matter may be disposed of reserving liberty in favour of the petitioner to file an appeal before the appellate authority and by excluding the period commencing from 17.11.2020 till 25.11.2025 when the present petition was pending before this Court for the purpose of limitation under Section 14 of the Limitation Act. The said submission is placed on record. 3. Accordingly, the petition is disposed of reserving liberty in favour of the petitioner to file an appeal before the appellate authority. If such an appeal is filed within a period of Eight weeks from today along with an application for condonation of delay, the entire period commencing from 17.11.2020 till 25.11.2025 when the present petition was pending before this Court stand excluded under Section 14 of the Limitation Act. In the event, the appeal to be filed by the petitioner is not accepted by way of e-filing, the petitioner would be entitled to file the appeal manually and a letter - 4 - HC-KAR NC: 2025:KHC:48965 WP No. 13586 of 2020 of request before the appellate authority for permission to file an appeal manually, which shall be considered by the appellate authority, which shall permit the petitioner to file the appeal manually. 4. Subject to the aforesaid directions, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SRL List No.: 2 Sl No.: 51