With both appeal and Writ ITAT to decide on condonation of delay

The Karnataka High Court, by its order dated 28 July 2026, disposed of a writ petition challenging assessment proceedings under Sections 153C and 144C of the Income-tax Act after the petitioner opted to pursue an appeal before the Income Tax Appellate Tribunal. 

The Court held that the issue of condonation of delay falls within the jurisdiction of the ITAT and declined to exercise that power in writ proceedings.