- 1 - HC-KAR NC: 2026:KHC:12926 WP No. 3507 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3507 OF 2026 (T-IT) BETWEEN: 1. MALLIDI SHESHADRI, SON OF CHENGALARAYA NAIDU, AGE: 54 YEARS RESIDING AT: 35, 7TH BLOCK, 5TH CROSS, 7TH MAIN, BHAGIRATHI NAGAR, BSK 3RD STAGE, BANGALORE - 560 085, KARNATAKA, INDIA. PAN: ASBPS8380C … PETITIONER (BY SRI. HALESHA R. G., ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 2. THE ASSESSING OFFICER ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12926 WP No. 3507 of 2026 DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 3. UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. … RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) *** THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (I) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER, OR DIRECTION, DIRECTING RESPONDENT NO. 1 TO CONSIDER AND DISPOSE OF THE PETITIONER'S APPEAL FILED AGAINST THE ASSESSMENT ORDER DATED 07/03/2023 FOR THE ASSESSMENT YEAR 2018-19, IN AN EXPEDITIOUS AND TIME-BOUND MANNER, PREFERABLY WITHIN A PERIOD OF THREE MONTHS PRODUCED AT ANNEXURE-C AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:12926 WP No. 3507 of 2026 ORAL ORDER The petitioner has sought for issuance of a writ in the nature of mandamus to direct respondent No.1 to consider and dispose of petitioner's appeal filed against the assessment order dated 07.03.2023 for the Assessment Year 2018-19 in a time bound manner preferably within a period of three months. 2. Sri. E. I. Sanmathi, learned counsel appearing for the department would submit that the appeals are taken up chronologically subject however to cases where there are certain directions from the Court and where there are high pitch demand and remand cases. Accordingly, it is submitted that no appeal could be taken up, out of turn and the Court may not pass such orders. However, it is submitted that if the petitioner has any peculiar grievance, the petitioner may be reserved liberty to file an application/request for early hearing. - 4 - HC-KAR NC: 2026:KHC:12926 WP No. 3507 of 2026 3. In light of the stand taken by the respondents, the petition is disposed of reserving liberty to the petitioner to file application/request for early hearing, which may be considered by the Authority and appropriate orders passed. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS