Vikas Souharda Co-operative Bank Ltd. V. Commissioner of Income Tax Appeals National Faceless Appeal Centre and Deputy Commissioner of Income Tax Circle-I and Assessing Officer Ministry of Finance Income Tax Department

WP/109472/2025

AI Insights

The case involves Vikas Souharda Co-operative Bank Ltd., which filed a writ petition against the Commissioner of Income Tax Appeals and other revenue officials, seeking the disposal of an appeal and the quashing of an assessment order for the assessment year 2018-19. The petitioner argued that the assessment order was improperly issued and sought relief under Articles 226 and 227 of the Constitution of India. The court referenced a similar case, W.P.No.28182/2024, and decided to dispose of the petition on similar grounds, leading to the quashing of the assessment order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822238 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 10-12-2025
• Assessment Year: misc
• Other Referred Cases: W.P.No.28182/2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH; ROOPA
• Assessee Lawyers: NAVEEN CHATRAD
• Keywords: Faceless Appeal; Income tax assessment; Writ of Certiorari; Writ of Mandamus; Assessment Order Quash
• Section: 143(3); 151A; 226; 227

Judgement Text

" - 1 - HC-KAR 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 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 Printed from counselvise.com Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:18075 WP No. 109472 of 2025 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: 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. Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC-D:18075 WP No. 109472 of 2025 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 Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC-D:18075 WP No. 109472 of 2025 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 Printed from counselvise.com "