- 1 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 14364 OF 2025 (T-IT) C/W WRIT PETITION NO. 14351 OF 2025 (T-IT) WRIT PETITION NO. 14362 OF 2025 (T-IT) IN WP No. 14364/2025 BETWEEN: BARKUR VYAVASAYA SEVA SAHAKARI SANGHA LTD. (REGD. UNDER KCS ACT, 1959), BARKUR, BRAHMAVARA TALUK UDUPI DISTRICT - 576 246 REP. BY ITS C.E.O. - MR. GANESH …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 - 110002 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI - 110002 3. INCOME TAX OFFICER WARD - 1 AND TPS, AAYAKAR BHAVAN AADI-UDUPI MALPE ROAD, UDUPI - 576103 …RESPONDENTS (BY SRI. THIRUMALESH, ADV. FOR R1 TO 3 V/O DATED 09.07.2025) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECTIFICATION ORDER DTD. 18.03.2025 BEARING NO. ITBA/REC/S/156-1/2024- 25/1074649218(1) PASSED BY THE R-3 MARKED AS ANNX-E BY ISSUING A WRIT IN THE NATURE OF CERTIORARI. IN WP NO. 14351/2025 BETWEEN: ULLOOR MACHATTU VYAVASAYA SEVA SAHAKARI SANGHA (A SOCIETY REGD. UNDER KCS ACT, 1959), ULOOR, KUNDAPURA UDUPI DISTRICT - 576 229 REP. BY ITS C.E.O. PRABHKAR ACHARYA ...PETITIONER (BY SRI. MAHESH R. UPPIN, ADVOCATE) - 3 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356, C.R BUILDING, I.P. ESTATE NEW DELHI - 110002 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI - 110002 3. INCOME TAX OFFICER WARD - 1 & TPS AAYAKAR BHAVAN AADI-UDPI MALPE ROAD, UDUPI - 576103 ...RESPONDENTS (BY SRI. THIRUMALESH, ADV.) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECTIFICATION ORDER DTD. 25.02.2025 BEARING DIN AND ORDER NO. ITBA/REC/S/154-1/2024-25/1073708309(1) PASSED BY THE R-3 MARKED AS ANNX-E BY ISSUING A WRIT IN THE NATURE OF CERTIORARI. - 4 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 IN WP NO. 14362/2025 BETWEEN: KORANGRAPADY CO-OPERATIVE AGRICULTURAL SOCIETY LTD. (A SOCIETY REGD. UNDER KCS ACT, 1959) HEAD OFFICE: KUKKIKATTE, 76 BADAGABETTU VILLAGE, KUKKIKATTE, UDUPI TALUK UDUPI DISTRICT-576101 REP. BY ITS CEO VIJAYALAKSHMI AGED 57 YEARS ...PETITIONER (BY SRI. GOPIKRISHNA RAO M., ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356 C R BUILDINGS I P ESTATE NEW DELHI-110002 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110002 - 5 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 3. INCOME TAX OFFICER WARD 1 AND TPS AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD UDUPI-576103 ...RESPONDENTS (BY SRI. THIRUMALESH, ADV.) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECTIFICATION ORDER DTD. 07.03.2025 BEARING DIN AND ORDER NO. ITBA/REC/S/154-1/2024-25/1074196428(1) PASSED BY THE R-3 MARKED AS ANNX-E BY ISSUING A WRIT IN THE NATURE OF CERTIORARI. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner in W.P.No.14364/2025 is before this court seeking for the following reliefs: "i) Quash the Rectification Order dt:18.03.2025 bearing No.ITBA/REC/S/154_1/2024- 25/1074648476(1) passed by the 3rd Respondent marked as ANNEXURE "E" by issuing a writ in the nature of Certiorari; - 6 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 OR IN THE ALTERNATIVE ii) issue a writ in the nature of mandamus by directing the 1st Respondent to dispose off the appeal ANNEXURE - G 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 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. The petitioner in W.P.No.14351/2025 is before this Court seeking for the following reliefs: "i) Quash the Rectification Order dt:25.02.2025 bearing DIN & Order No:ITBA/REC/S/154_1/2024- 25/1073708309(1) passed by the 3rd 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 the 1st Respondent to dispose off the appeal ANNEXURE - G 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 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." - 7 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 3. The petitioner in W.P.No.14362/2025 is before this Court seeking for the following reliefs: i) Quash the Rectification Order dt:07.03.2025 bearing DIN & Order No: ITBA/REC/S/154_1/2024-25/1074196428(1) passed by the 3rd 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 the 1st Respondent to dispose off the appeal ANNEXURE - G 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 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." 4. The grievance of the petitioner is that the application under Section 220(6) of the Income Tax Act, 1961 to keep the proceedings in abeyance pending the appeal filed by the petitioner has been rejected. 5. An enquiry as to why the proceedings have to be kept in abeyance learned counsel for the petitioner submit that the order which has been passed against the petitioner was without jurisdiction and as such, no further proceedings would be taken in relation thereto and an appeal has been filed challenging the said order along - 8 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 with an application for stay, which has not been considered and as such the application under Section 220(6) of the Act was filed. Once an appeal has been filed, it would be for the Appellate Authority to consider the matter, since the entire proceedings and paper are before the Appellate Authority. 6. Whenever any application for stay is filed along with the appeal papers, it would be required for the Appellate Authority to consider the application for stay, since in many cases, if such application is not considered, the very purpose of filing the appeal itself would be lost rendering the appeal infructuous. In that view of the matter, I pass the following: ORDER i) The writ petitions are disposed off; ii) The first Appellate Authority - respondent No.1 is directed to consider and pass necessary orders on the application for stay filed by the petitioner in the appeal filed by the petitioner, as expeditiously as possible preferably, within a period of 15 days; and iii) The petitioner shall appear before the Principal Commissioner of Income Tax on 4th August, 2025 at 2:30 PM, who shall consider the application for stay - 9 - HC-KAR NC: 2025:KHC:26532 WP No. 14364 of 2025 C/W WP No. 14351 of 2025 WP No. 14362 of 2025 and dispose the same, within a period of 30 days thereafter. SD/- (SURAJ GOVINDARAJ) JUDGE KG List No.: 1 Sl No.: 16