- 1 - HC-KAR NC: 2025:KHC:54079 WP No. 23697 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23697 OF 2022 (T-IT) BETWEEN: SRI MATHA VIVIDODDESHA PATHINA SOUHARDA SAHAKARI NIYAMITHA KUVEMPU RAOD, PAVAGADA – 561 202 DISTRICT: TUMKUR (REP BY ITS MANAGER SMT. SRILAKSHMI) (KARNATAKA SOUHARDA SAHAKARI ACT, 1997) …PETITIONER (BY SRI. PRASANNA URALA, ADVOCATE FOR SRI. ASHOK A. KULAKARNI, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), THROUGH ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI – 110 001 2. GOVERNMENT OF INDIA MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) CENTRAL BOARD OF DIRECT TAXES, NATIONAL FACELESS APPEAL, NORTH BLOCK NEW DELHI – 110 001 REP. BY ITS SECRETARY 3. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54079 WP No. 23697 of 2022 CENTRAL BOARD OF DIRECT TAXES, NATIONAL FACELESS ASSESSMENT NORTH BLOCK, NEW DELHI – 110 001 REP. BY ITS SECRETARY 4. THE INCOME TAX OFFICER WARD-2, RAMAKRISHNA NAGAR KUNIGAL ROAD, TUMKUR – 572 105 …RESPONDENTS (BY SRI. RAVI RAJ Y. V. & SRI M. DILIP, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER PASSED U/S 226 OF THE INCOME TAX ACT 1961 AT ANNEXURE-G, FOR THE ASSESSMENT PERIOD 2013-14 AND 2014- 14 ISSUED BY RESPONDENT NO.4 BEARING DIN NO ITBA/COM/F/17/2022-23/1046876500(1) DATED 3.11.2022 IN SO FAR AS THE PETITIONER IS CONCERNED 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 the following reliefs: “a. Issue Writ of certiorari or writ in the nature of certiorari quashing the Interim order passed under section 226 of the Income Tax Act 1961 at ANNEXURE-G, for the assessment period 2013-14 and 2014-14 issued by respondent-4 bearing DIN No: bearing DIN No.ITBA/COM/F/17/2022-23/1046876500(1) dated 03/11/22 in so far as the petitioner is concerned. b. Issue Writ of Mandamus or Writ in the nature of Mandamus, directing the appellate authority to decide the - 3 - HC-KAR NC: 2025:KHC:54079 WP No. 23697 of 2022 matter expidicialty for the assessment period 2013-14, in so for as the petitioner is concern. c. Issue Writ of Mandamus or Writ in the nature of Mandamus, directing the resp-4 to not to initiate the recovery proceedings, for the assessment period 2013-14 until the appeal is decided by the appellate authority, against the order passed under section 147 of the IT Act,, in so for as the petitioner is concern. d. Issue any other Writ or directions deemed fit in the facts and circumstances of the case in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that, aggrieved by the assessment order dated 30.03.2022, the petitioner has filed an appeal before the 4th respondent, in which his request for stay was rejected by directing the petitioner to pay 20% of the disputed tax amount. It is an undisputed fact and matter of record that the appeal filed by the petitioner is still pending adjudication before the 4th respondent even till today. Further, on 01.12.2022, this Court passed the following interim order: - 4 - HC-KAR NC: 2025:KHC:54079 WP No. 23697 of 2022 “Learned Assistant Solicitor General accepts notice for respondent No.1. Sri.K.V.Aravind, learned counsel is directed to take notice for respondents 2 to 4. Copies to be served. In the meanwhile, there shall be stay of all further proceedings pursuant to the impugned order dated 03.11.2022 at Annexure-G issued by respondent No.4, till the next date of hearing.” 4. The aforesaid interim order passed by this Court in the present petition continues to remain in force and operates between the parties even till today. 5. Under these circumstances, though several contentions have been urged by both sides in support of their respective claims in the present petition as well as in the appeal before the 4th respondent, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition, directing the 4th respondent - Appellate Authority to dispose of the appeal filed by the petitioner within a period of three months from the date of receipt of a copy of this order. - 5 - HC-KAR NC: 2025:KHC:54079 WP No. 23697 of 2022 6. It is further directed that, till disposal of the appeal by the 4th respondent as stated supra, the aforesaid interim order dated 01.12.2022 passed by this Court in the present petition shall continue to remain in force and operate between the parties. 7. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. 8. With the aforesaid directions, the petition stands disposed of. SD/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 58