- 1 - HC-KAR NC: 2025:KHC:41993 WP No. 27560 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27560 OF 2025 (T-IT) BETWEEN: ROSARY CREDIT CO OPERATIVE SOCIETY LTD., (A SOCIETY REGISTERED UNDER KCS ACT 1959) KUNDESWARA ROAD, KUNDAPURA UDUPI DISTRICT – 576 201 REP BY ITS SECRETARY SRI MABLE D ALMLEIDA …PETITIONER (BY SRI. MAHESH R. UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO 356, C.R.BUILDING I.P.ESTATE NEW DELHI – 110 002 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELH – 110 002 3. INCOME TAX OFFICER WARD 1 AAYAKAR BHAVAN ADI UDUPI MALPE ROAD UDUPI – 576 103 …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE 1ST RESPONDENT TO DISPOSE OFF THE APPEAL ANNX-G DTD 03.04.2025 FILED BY THE PETITIONER IN AN EXPEDITIOUS MANNER AND TILL THE DISPOSAL OF Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41993 WP No. 27560 of 2025 THE SAID APPEAL NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER 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 for the following reliefs: “i) Issue a writ in the nature of mandamus by directing the 1st Respondent to dispose off the appeal ANNEXURE-F dt: 03.04.2025 filed by the Petitioner in an expeditious manner and till the disposal of the said appeal, not to make any demand of Income Tax from the petitioner; and OR IN THE ALTERNATIVE ii) Issue writ in the nature of mandamus directing the first respondent to consider the application for stay dt: 03.04.2025 bearing No.-Nil-filed by the petitioner marked as ANNEXURE ‘G’ and the third respondent to consider the application dt: 04.04.2025 marked as ANNEXURE – ‘H’ bearing No.-Nil-for keeping the Demand of tax in abeyance; 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. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:41993 WP No. 27560 of 2025 3. It is the grievance of the petitioner that the appeal filed by it before respondent No.1 on 03.04.2025 may be disposed of in an expeditious manner and also submits that respondent No.1 may be directed not to take any precipitative/coercive steps against the petitioner till disposal of the aforesaid appeal. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. In view of the aforesaid facts and circumstances and the submission made by learned counsel for the petitioner, I deem it just and appropriate to dispose of this petition by directing respondent No.1 to dispose of the appeal filed by the petitioner on 03.04.2025, within a period of four months from the date of receipt of a copy of this order. Further, the concerned respondent shall not take any precipitative/coercive steps against the petitioner till disposal of the aforesaid appeal. 6. With the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 2 Sl No.: 24