IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18^TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 21458 OF 2024 (T-IT)

BETWEEN:

1. MOORTHEDHARARA SEVA SAHAKARI SANGHA NIYAMITHA A CO-OPERATIVE SOCIETY REGISTERED UNDER THE KARNATAKA CO-OPERATIVE SOCIETY ACT, 1959 REGISTERED ADDRESS AT:

UPPINANGADY, PUTTUR DAKSHINA KANNADA DISTRICT – 574 241 REPRESENTED BY ITS CEO SRI DEEKAYYA S/O SRI CHENNAPPA POOJARY AGED ABOUT 44 YEARS.

…PETITIONER (BY SRI SHREEHARI KUTSA, ADVOCATE)

Digitally signed by RAKESH S AND:

HARIHAR Location: High Court of Karnataka, Dharwad Bench, 1. PRINCIPAL COMMISSIONER OF INCOME TAX Dharwad PCIT, PANAJI AAYAKAR BHAVAN, PLOT NO.05, EDC COMPLEX, PATTO PLAZA PANAJI, GOA-403001 AN AUTHORITY UNDER THE INCOME TAX ACT, 1961.

REPRESENTED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX (NeAC).

2. INCOME TAX OFFICER WARD 1, PUTTUR THE JURISDICTIONAL ASSESSING OFFICER UNDER THE INCOME TAX ACT, 1961 INCOME TAX OFFICE RADHIKA COMPLEX, COURT ROAD PUTTUR – 574 201.

…RESPONDENTS (BY SRI M.THIRUMALESH, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE ORDER UNDER SECTION 119(2)(b)