- 1 - HC-KAR NC: 2026:KHC:244 WP No. 8703 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8703 OF 2019 (T-IT) BETWEEN: 1. SRI VIGNESH SHISHIR S/O G ANITHA, AGED ABOUT 29 YEARS NO.209, 1ST BLOCK, 2ND CROSS, RAJAJINAGAR, BENGALURU-560 010 … PETITIONER (BY SRI. SAGAR B B., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD NO.2(2)(2) INCOME TAX DEPARTMENT, B.M.T.C. COMPLEX, KORAMANGALA, BENGALURU-560 096 2. THE INCOME TAX OFFICER WARD NO.4(1)(4) INCOME TAX DEPARTMENT, B.M.T.C. COMPLEX, KORAMANGALA, BENGALURU-560 096 … RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:244 WP No. 8703 of 2019 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDERS DATED 30.12.2018 BEARING NO.ITBA/AST/S/143(3)/2018-19/1014662120(1) PASSED BY THE R-2 VIDE ANNEXURE-D 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 SUNIL DUTT YADAV ORAL ORDER The present petition has been filed by the assessee seeking for setting aside of the order dated 30.12.2018 at Annexure-D and has also challenged other proceedings. However, the main grievance of the petitioner appears to be non-grant of stay against the assessment order. 2. At the time of arguing the matter, learned counsel for petitioner submits that he was essentially aggrieved under the order at Annexure-O, whereby the Assessing Officer has granted stay subject to deposit of 20% of the outstanding demand. Petitioner submits that there was severe damage and loss to the coffee crops in the Estate due to excessive rain during the months of June, July and August, 2019 and there have been land slides as a result of which there was default - 3 - HC-KAR NC: 2026:KHC:244 WP No. 8703 of 2019 which petitioner submits ought to have been taken note of while considering the request to grant stay. It is noticed that insofar as grant of stay of recovery, Office Memorandum dated 29.02.2016 r/w Office Memorandum dated 31.07.2017 is to be taken note of. 3. In terms of Office Memorandum [F.No.404/72/93- ITCC] dated 29.02.2016, as per Section 4(C), where the assessee is aggrieved, when stay of demand is granted only on payment of 15% (subsequently amended to 20% in terms of Office Memorandum dated 31.07.2017) assessee could approach the jurisdictional concerned Principal CIT/ CIT for review of the decision of the Assessing Officer. 4. In light of the said Office Memorandum, it would be appropriate to relegate the petitioner to avail of review of the decision of the Assessing Officer by approaching the concerned Principal CIT/ CIT. 5. If such review petition is filed within a period of two weeks from today, the concerned Principal CIT/ CIT to take appropriate decision in terms of the said Office Memorandum dated 29.02.2016. - 4 - HC-KAR NC: 2026:KHC:244 WP No. 8703 of 2019 6. Needless to state, if review petition is filed before the concerned Principal CIT/ CIT and till such review petition is disposed of, Revenue not to take any precipitative steps. 7. Accordingly, the order at Annexure-O is set aside. Petitioner to take appropriate proceedings in terms of the observations made above. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE NP