- 1 - HC-KAR NC: 2026:KHC:28180-DB WA No. 1501 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 1501 OF 2026 (T-IT) BETWEEN: 1. INCOME TAX OFFICER WARD 1 & TPS BENGALURU 571401 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, BMTC BUILDING, KORAMANGALA, BENGALURU-560 095 …APPELLANTS (BY SRI. THIRUMALESH M, ADVOCATE) AND: PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA NIYAMITHA BOOKANKERE K.R PET, MANDYA - 571 812 REGISTERED UNDER SECTION 14(A) OF Digitally signed by PANKAJA S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:28180-DB WA No. 1501 of 2026 THE KARNATAKA CO-OPERATIVE SOCIETY AMENDMENT ACT, 1976 REPRESENTED BY, MAHESH J N, CEO OF THE PETITIONER, AGED ABOUT 51 YEARS, S/O NINEGOWDA, JAINAHALLI VILLAGE, K.R PETE TALUK, MANDYA-571 605 …RESPONDENT (BY SRI. S.V. RAVISHANKAR, ADVOCATE TO TAKE NOTICE FOR THE RESP. VIDE COURT ORDER DATED 11/06/2026) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 08.09.2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP No. 3380/2025 (T-IT) AND PASS SUCH OTHER ORDER AS THIS HON'BLE COURT DEEMS FIT, UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE RAJESH RAI K ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard learned standing counsel Sri Tirumalesh M., for the appellants and learned counsel Sri S.V. Ravishankar, for the respondent. - 3 - HC-KAR NC: 2026:KHC:28180-DB WA No. 1501 of 2026 2. This intra Court appeal is filed under Section 4 of the Karnataka High Court Act, 1961, questioning the order dated 21.08.2024 in W.P.No.12393/2024 3. Learned counsel appearing for the parties would submit that the question raised in the present appeal is considered and answered in W.A.No.1141/2026 dated 17.04.2026. 4. Taking note of the above submission, the present writ appeal is disposed of in terms of the order dated 17.04.2026 in W.A.No.1141/2026. Pending I.A., if any, stand disposed of. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE HKV List No.: 1 Sl No.: 9