WA/1510/2026 of INCOME TAX OFFICER Vs PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA NIYAMITHA NELLIGERE on 11 June 2026

HC-KAR

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. 1510 OF 2026 (T-IT)

BETWEEN:

1.

INCOME TAX OFFICER

WARD-1 & TPS

BENGALURU-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:

PRATHAMIKA KRUSHI PATTINA

SAHAKARA SANGHA NIYAMITHA NELLIGERE

Digitally signed

by PANKAJA S

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

REGISTERED UNDER KARNATAKA CO-OPERATIVE

SOCIETY ACT, 1959, B.M ROAD,

NELLIGERE VILLAGE & POST, BELLUR HOBLI,

NAGAMANDALA TALUK, MANDYA 571 418.

PAN:AABAP9881G

REPRESENTED BY ITS CEO,

ANITHA C G,

AGED ABOUT 44 YEARS,

D/O G GOPALAGOWDA,

BINDIGANAVILE HOBLI, LALANKERE,

NAGAMANGALA TALUK, MANDYA-571 802

…RESPONDENT

(BY SRI. S.V. RAVISHANKAR, ADVOCATE TO TAKE NOTICE

FOR THE RESP. VIDE COURT ORDER DATED 11/06/2026)

THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA

HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET

ASIDE THE ORDER DATED 18.09.2025 PASSED BY THE

LEARNED SINGLE JUDGE IN WP No. 26429/2025 (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