WP/12620/2021 of T MUDALAGIRIYAPPA Vs UNION OF INDIA on 6 July 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 6TH DAY OF JULY, 2026

PRESENT

THE HON'BLE MR. JUSTICE S.G.PANDIT

AND

THE HON'BLE DR. JUSTICE K.MANMADHA RAO

WRIT PETITION NO.12620 OF 2021 (S-CAT)

BETWEEN:

1.

T MUDALAGIRIYAPPA

S/O SHRI THIMMAPPA

AGED ABOUT 57 YEARS,

INCOME-TAX OFFICER,

BANGALORE.

2.

PRAKASH H. ALALAGERI

S/O SHRI HANUMANTHEPPA A.A.,

AGED ABOUT 55 YEARS

INCOME-TAX OFFICER,

HAVERI.

3.

Y.M. NAVALGUND

S/O SHRI MAHADEVAPPA

AGED ABOUT 54 YEARS,

INCOME-TAX OFFICER,

HUBLI.

4.

PARAMESHWARA

S/O SHRI BALYA NAIK M.,

AGED ABOUT 48 YEARS,

INCOME-TAX OFFICER,

KARAWAR.

5.

NALINI A.,

W/O SHRI. PRABHAKARAN

AGED ABOUT 54 YEARS,

INCOME-TAX OFFICER,

Digitally signed

by

VIJAYALAKSHMI

B N

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

KORAMANGALA,

BANGALORE.

6.

RAVI KUMAR

S/O SHRI DASAPPA

AGED ABOUT 57 YEARS

INCOME-TAX OFFICER

KORAMANGALA,

BANGALORE.

7.

N LOKESHA

S/O SHRI H. NARAYANA

AGED ABOUT 52 YEARS

INCOME-TAX OFFICER

SHIMOGA.

8.

NITHYANANDAN R.,

S/O SHRI M. RAMALINGAM,

AGED ABOUT 57 YEARS

INCOME -TAX OFFICER

KORAMANGALA,

BANGALORE.

…PETITIONERS

(BY SRI. TARSEM CHAND GUPTA.,ADVOCATE)

AND:

1.

UNION OF INDIA,

THROUGH THE SECRETARY,

MINISTRY OF FINANCE,

DEPARTMENT OF REVENUE,

GOVERNMENT OF INDIA,

NEW DELHI – 110 001.

2.

THE CHAIRMAN,

CENTRAL BOARD OF DIRECT TAXES,

NORTH BLOCK,

NEW DELHI - 110 001.

HC-KAR

3.

THE PR. CHIEF COMMISSIONER

OF INCOME TAX,

KARNATAKA AND GOA REGION,

C.R. BUILDING,

BANGALORE - 560 001.

…RESPONDENTS

(BY SRI. B. PRAMOD, CGC)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF

THE CONSTITUTION OF INDIA PRAYING TO IN VIEW OF THE

FACTS AND GROUNDS ENUMERATED ABOVE, IT IS MOST

RESPECTFULLY PRAYED THAT ORDER DATED 22/04/2016 IN

OA

NO.854-863/2013

AND

DATED

05/02/2018

IN

RA

NO.5/2017

PASSED

BY

THE

CAT

BENCH

BANGALORE

(T.MUDALAGIRIYAPPA AND OTHERS VS. UNION OF INDIA AND

OTHERS)

ANNEXURES-A

AND

B

AS

WELL

AS

THE

MEMORANDUM

DATED

28/08/2013

PASSED

BY

THE

RESPONDENT NO.3, ANNEXURE-C, MAY KINDLY BE QUASHED

AND SET ASIDE, THE WP MAY KINDLY BE ALLOWED IN TERMS

OF PRAYER MADE AND ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, WHICH MAY BE CONSIDERED.

THIS PETITION, COMING ON FOR HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT

and

HON'BLE DR. JUSTICE K.MANMADHA RAO

HC-KAR