- 1 - HC-KAR NC: 2026:KHC:29919-DB WA No. 1509 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH 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. 1509 OF 2026 (T-IT) BETWEEN: 1. INCOME TAX OFFICER WARD 1 AND TPS, MANDYA – 571 401 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: 1. SARANGI PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA NIYAMITHA KR PET, MANDYA - 571 436, REGISTERED UNDER THE KARNATAKA Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:29919-DB WA No. 1509 of 2026 CO-OPERATIVE SOCIETIES ACT, 1956. PAN AARAS6829F REP. BY JAYARAJA, CEO OF THE PETITIONER/RESPONDENT AGED 38 YEARS, S/O NANDAKUMAR, SARANGI VILLAGE, JAGINAKERE POST, K.R. PETE TALUK, MANDYA-571 436 …RESPONDENT (BY SRI.S.V.RAVISHANKAR, ADVOCATE) 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.4092/2025 AND PASS SUCH OTHER ORDER. 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) This appeal is filed under Section 4 of the Karnataka High Court Act, 1961 questioning the learned Single Judge’s order dated 08.09.2025 in W.P.No.4092/2025. - 3 - HC-KAR NC: 2026:KHC:29919-DB WA No. 1509 of 2026 2. Heard learned senior standing counsel Sri.M.Thirumalesh for appellants/Revenue and learned counsel Sri.S.V.Ravishankar for respondent. 3. Learned counsel appearing for both the parties would submit that the issue raised in the present appeal is considered and answered against the appellants/Revenue in W.A.No.1141/2026 dated 17.04.2026. 4. Following the above decision dated 17.04.2026 in W.A.No.1141/2026, the present appeal also stands dismissed. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE NC CT: RK List No.: 1 Sl No.: 8