- 1 - HC-KAR NC: 2025:KHC:33378 WP No. 25510 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 25510 OF 2025 (T-IT) BETWEEN: MR. NAGARAJA N NAIDU, S/O LATE SHRI NAGAPPA, AGED ABOUT 51 YEARS, RESIDING AT NO.191, SAPTASINDHU NILAYA, G BLOCK, NEAR SHANTI SAGAR HOTEL, SAHAKARNAGAR, BANGALORE 560092 HAVING OFFICE AT - NO. 12, 1ST FLOOR, S.S. COMPLEX, NAGAPPA STREET, SHESHADRIPURAM, BANGALORE 560020 …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 6(2)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE – 560095 2. PRINCIPAL COMMISSIONER OF INCOME TAX - I, BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE 560095 Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:33378 WP No. 25510 of 2025 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110003 4. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, ROOM NO. 245-A, NORTH BLOCK, NEW DELHI – 110001 5. NYAYAMITRA SAHAKARI BANK NIYAMITA REPRESENTED HEREIN BY ITS GENERAL MANAGER, HAVING OFFICE AT HIGH COURT BUILDING (NEW ANNEXURE) DR. AMBEDKAR VEEDHI, BENGALURU 560001 6. INCOME TAX OFFICER, WARD 6(3)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE – 560095 7. PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX, KARNATAKA AND GOA REGION, GROUND FLOOR, CR BUILDING, NO. 1, QUEEN'S ROAD, BENGALURU - 560001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INIDA PRAYING TO I) QUASHING THE IMPUGNED ASSESSMENT ORDER BEARING DIN NO. ITBA/AST/S/147/2023 24/1061837494(1) DATED 01.03.2024 PASSED BY THE 3RD RESPONDENT UNDER SECTION 147 R.W.S 144 READ WITH SECTION 144B OF THE INCOME TAX ACT1961 - 3 - HC-KAR NC: 2025:KHC:33378 WP No. 25510 of 2025 FOR THE ASSESSMENT YEAR 2018-19 (ANNEXURE -A) II) QUASHING THE IMPUGNED COMPUTATION SHEET BEARING DIN AND DOCUMENT NO. ITBA/AST/S/183/2023 24/1061837678(1) DATED 01.03.2024 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 201819 (ANNEXURE -A1) III) QUASHING THE IMPUGNED NOTICE OF DEMAND BEARING DIN AND NOTICE NO. ITBA/AST/S/156/202324/1061837648(1) DATED 01.03.2024 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 156 OF THE INCOMETAX ACT 1961 FOR THE ASSESSMENT YEAR 2018-19 (ANNEXURE -A2) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this court seeking plethora of prayers, but would restrict his submission to the present two prayers Nos.16 and 17, which reads as follows: xvi. Direct the concerned first appellate authority/respondent No.4 to adjudicate and dispose off petitioner’s pending appeals for the Assessment years 2018-19, e-filed by the petitioner vide e- acknowledgement Nos.595846120091024, 615605600181024, 595687760091024 and 595887160091024 (Annexures ‘T, ‘T-1’, ‘T-2’ and ‘T- 3’) as expeditiously as possible and in accordance with law; and - 4 - HC-KAR NC: 2025:KHC:33378 WP No. 25510 of 2025 xvii. Direct the respondents to not take any coercive steps to recover the Demands raised in the impugned Assessment Order dated 01.03.2024 bearing DIN No.ITBA/AST/S/147/2023- 24/1061837494(1), Impugned Penalty order dated 04.07.2024 bearing DIN No.ITBA/PNL/F/272A(1)(d)/2024- 25/1066397407(1), Impugned Penalty order dated 06.09.2024 bearing DIN No.ITBA/PNL/F/270A/2024- 25/1068429930(1) and Impugned Penalty Order dated 18.09.2024 bearing DIN No.ITBA/PNL/F/271AAC(1)/2024-25 (Annexures ‘A’, ‘B’, ‘C’ and ‘D’) till the disposal of the Appeals before the 4th respondent.” 2. The learned counsel appearing for the petitioner submits that, on the same grievance and challenging the orders impugned in the subject petition, the petitioner has preferred an appeal before the 4th respondent, and the said appeal is pending adjudication before the authority. In the interregnum, the demands are sought to be recovered in terms of the impugned assessment orders, which are all at large before the Appellate Authority. - 5 - HC-KAR NC: 2025:KHC:33378 WP No. 25510 of 2025 3. In the light of the issue pending before the Appellate Authority, i.e., the 4th respondent decides the appeal on its merit, no coercive steps with regard to the demand for recovery, be taken against the petitioner – the assessee. It is open to the Appellate Authority to regulate its procedure and proceed with the consequent action only after answering the appeal on its merit, in accordance with law, and in consonance with the principles of natural justice. 4. With the aforesaid observation, the petition stands disposed. Leaving open all the contentions to both parties to be urged, if need arises, after the order of the Appellate Authority. 5. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE SKS List No.: 1 Sl No.: 159