- 1 - HC-KAR NC: 2025:KHC:45333 WP No. 5075 of 2018 C/W WP No. 5072 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 5075 OF 2018 (T-IT) C/W WRIT PETITION NO. 5072 OF 2018 (T-IT) IN WP No. 5075/2018: BETWEEN: 1. MR. HOGETHOPPALU BASAVARAJA SETTY, S/O. MR. H. PAMPANNA SETTY, AGED ABOUT 70 YEARS, R/AT: C/O. M/S. BASAVESHWARA TRADING COMPANY, M.H. ROAD, CHITRADURGA-577501. …PETITIONER (BY SRI. HARISH V.S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD-2, TAMATKAL ROAD, MEDEHALLI, CHITRADURGA-577502. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED Digitally signed by CHAITHANYA K Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:45333 WP No. 5075 of 2018 C/W WP No. 5072 of 2018 ASSESSMENT ORDER PASSED BY THE RESPONDENT U/S 143 (3) OF THE INCOME TAX ACT, 1961, DATED 29.12.2017 FOR THE ASSESSMENT YEAR 2015-16 I.E., ANNEXURE-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DATED 29.12.2017 FOR THE ASSESSMENT YEAR 2015-16 I.E., ANNEXURE-C-1. IN WP NO. 5072/2018: BETWEEN: 1. SMT. SREEKAQULAM KUPENDRASETTY SHALINI, W/O. MR.PRADEEP H.B., AGED ABOUT 39 YEARS, R/AT NEAR HORTICULTURE OFFICE, V.P. EXTENSION, CHITRADURGA-577501. ...PETITIONER (BY SRI. HARISH V.S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD-2, TAMATKAL ROAD, MEDEHALLI, CHITRADURGA-577502. ...RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT U S 143(3) OF THE INCOME TAX ACT, 1961 DTD.29.12.2017 FOR THE ASSESSMENT YEAR 2015-16 i.e. ANNEXURE-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DTD.29.12.2017 FOR THE ASSESSMENT YEAR - 3 - HC-KAR NC: 2025:KHC:45333 WP No. 5075 of 2018 C/W WP No. 5072 of 2018 2015-16 i.e. ANNEXURE-C1. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In these petitions, the petitioners seek the following reliefs.: "In W.P.No.5075/2018: (a) Issue a Writ of Certiorari or such other Writ of appropriate nature and quash the impugned assessment order passed by the Respondent U/s.143(3) of the Income Tax Act, 1961, Dated.29.12.2017 for the Assessment Year 2015-16 i.e., Annexure - C and consequential notice of demand issued by the Respondent Dated.29.12.2017 for the Assessment Year -2015-16 i.e., Annexure C-1, in the interest of equity and justice; and (b) Grant such other relief's as this Hon'ble Court may deem fit in the circumstances of the case." In W.P.No.5072/2018: (a) Issue a Writ of Certiorari or such other Writ of appropriate nature and quash the impugned assessment order passed by the Respondent - 4 - HC-KAR NC: 2025:KHC:45333 WP No. 5075 of 2018 C/W WP No. 5072 of 2018 U/s.143(3) of the Income Tax Act, 1961, Dated.29.12.2017 for the Assessment Year 2015-16 i.e., Annexure - C and consequential notice of demand issued by the Respondent Dated.29.12.2017 for the Assessment Year -2015-16 i.e., Annexure C- 1, in the interest of equity and justice; and (b) Grant such other relief's as this Hon'ble Court may deem fit in the circumstances of the case." 2. Heard learned counsel for the petitioners, learned counsel for the respondent 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 availability of equally efficacious and alternative remedy by way of an appeal under Section 246A of the Income Tax Act, 1961 against the impugned order passed under Section 143(3) of the Income Tax Act, 1961, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of these petitions, reserving liberty in favour of the petitioners, to file a statutory appeal before the Appellate Authority. If such an appeal is preferred within a period of eight (8) weeks from today, the petitioners would be entitled to the benefit of - 5 - HC-KAR NC: 2025:KHC:45333 WP No. 5075 of 2018 C/W WP No. 5072 of 2018 Section 14 of the Limitation Act, 1963 for the entire period spent before this Court in the present petitions. 4. Subject to the aforesaid directions and leaving open all contentions and reserving liberty in favour of the petitioners to prefer a statutory appeal, these petitions stand disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 1