Karnataka High Court
WP/109472/2025 of VIKAS SOUHARDA CO OPERATIVE BANK LTD. Vs COMMISSIONER OF INCOME TAX APPEALS on 17 April 2026
NC: 2025:KHC-D:18075 WP No. 109472 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 10TH DAY OF DECEMBER 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 109472 OF 2025 (T-IT) BETWEEN: VIKAS SOUHARDA CO-OPERATIVE BANK LTD. ( A SOCIETY REGISTERED UNDER
HC-KAR
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 10TH DAY OF DECEMBER 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 109472 OF 2025 (T-IT)
BETWEEN:
VIKAS SOUHARDA CO-OPERATIVE BANK LTD.
(A SOCIETY REGISTERED UNDER KCS ACT, 1959)
TORANAGALLU BRANCH,
NEAR VIJAYALAXMI THEATRE,
BALLARI HOSAPETE MAIN ROAD,
TORANGALLU 583123,
BY ITS MANAGING DIRECTOR
…PETITIONER
(BY SRI. NAVEEN CHATRAD, ADVOCATE)
AND:
1.
COMMISSIONER OF INCOME TAX APPEALS
NATIONAL FACELESS APPEAL CENTRE,
ROOM NO. 356, C. R. BUILDING,
I. P. ESTATE, NEW DELHI-110002.
2.
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-I
AAYAKAR BHAVAN, STAFF ROAD FORT,
BALLARY 583102.
3.
ASSESSING OFFICER
MINISTRY OF FINANCE INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, DELHI-110002.
…RESPONDENTS
(BY SRI. M.THIRUMALESH AND SMT. ROOPA, ADVOCATES)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE
NATURE OF MANDAMUS BY DIRECTING THE 1ST RESPONDENT TO
DISPOSE OF THE APPEAL DT. 04-10-2021 MARKED AS ANNEXURE - C
BEARING ACKNOWLEDGEMENT NO.342068241231018 FILED BY THE
PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE
DISPOSAL OF THE SAID APPEAL, RESPONDENT NO.2 AND 3 BE
Digitally signed by
VISHAL NINGAPPA
PATTIHAL
Location: High
Court of Karnataka,
Dharwad Bench,
Dharwad
HC-KAR
DIRECTED NOT TO MAKE ANY DEMAND OF INCOME TAX FOR THE
ASSESSMENT YEAR 2018-19 FROM THE PETITIONER.
OR IN THE ALTERNATIVE
QUASH THE ASSESSMENT ORDER DT. 08-04-2021 BEARING
DIN NO. ITBA/AST/S/143(3)2021-22/1032294387(1) PASSED BY THE
RESPONDENT NO.3 MARKED AS ANNEXURE-A BY ISSUING A WRIT IN
THE NATURE OF CERTIORARY AND ETC.,
THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
The petitioner - Assessee is before this Court seeking disposal of the appeal at Annexure-C or in the alternative to quash the Assessment Order dated 08.04.2021 bearing DIN No.ITBA/AST/S/143(3)/2021-22/1032294387(1) passed by respondent No.3-Revenue under Section 143(3) of the Income Tax Act, 1961.
2. Heard Sri. Naveen Chatrad learned counsel for the petitioner and Sri M.Thirumalesh & Smt.Roopa, learned counsels for the respondents.
HC-KAR
3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025.
4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following:
ORDER
(i) The Assessment Order dated 08.04.2021 bearing DIN No.ITBA/AST/S/143(3)/2021- 22/1032294387(1) passed by respondent No.3-Revenue under Section 143(3) of the Income Tax Act, 1961, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed.
(ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the
HC-KAR
Apex Court would hold in favour of the Revenue in the matter pending before it.
(iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed.
(iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered in the event revival of this petition would become necessary.
Sd/- (M.NAGAPRASANNA) JUDGE
Kmv CT:ANB