- 1 - HC-KAR NC: 2025:KHC:36696 WP No. 26258 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 26258 OF 2025 (T-IT) BETWEEN: ODIYOOR SRI VIVIDHODDESHA SOUHARDA SAHAKARI SANGHA LTD (REGD. UNDER KSS ACT, 1997) SHRI GURU DEVATTA SAMSTHANAM ODIYOOR, BANTWAL TALUK D.K. DISTRICT-575 243 REP. BY ITS CEO – SRI DAYANANDA SHETTY. …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 NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:36696 WP No. 26258 of 2025 2. ASSESSING OFFICER NATIONAL FACELESS ASSEMENT CENTRE DELHI-110002. 3. INCOME TAX OFFICER WARD -2 (1) C R BUILDING, N G ROAD ATTAVARA, MANAGALURU, D.K.-575001. …RESPONDENTS (BY SRI. M. TIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO QUASH THE DEMAND NOTICE DATED 07-08-2025 PASSED IN ORDER NO. ITBA/RCV/F/17/2025- 26/1079392357(1) PASSED BY THE 3RD RESPONDENT MARKED AS ANNEXURE-K BY ISSUING A WRIT IN THE NATURE OF CERTIORARIOR AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:36696 WP No. 26258 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i). Quash the Demand Notice dt: 07-08-2025 passed in Order No.ITBA/RCV/F/17/2025-26/1079392357(1) passed by the 3rd Respondent marked as ANNEXURE "K" by issuing a writ in the nature of Certiorari; OR IN THE ALTERNATIVE i). issue a writ in the nature of mandamus by directing the 1st Respondent to dispose off the appeal dt: 07-12-2024 marked as 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 ii). 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 Sri Mahesh R. Uppin, learned counsel for petitioner and Sri M. Tirumalesh, learned counsel for respondents. 3. Though the demand notice dated 07.08.2025 is sought to be challenged, the learned counsel for the petitioner would - 4 - HC-KAR NC: 2025:KHC:36696 WP No. 26258 of 2025 restrict his prayer for a direction for issuance of a writ in the nature of mandamus, for expeditious disposal of the appeal. 4. In the light of the said submission, I deem it appropriate to direct respondent No.1 - Appellate Authority to dispose the appeal, within an outer limit of six weeks from the date of receipt of a copy of the order. 5. Till the disposal of the appeal, it is needless to observe that no precipitative action shall be taken against the petitioner. 6. With the aforesaid direction, the writ petition stands disposed. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 131