1. Commissioner of Income Tax (Appeals) Aayakar Bhavan, C.R.Building, N.G.Road, Attavara, Mangaluru- 575 001. 2. Income Tax Officer, Ward-3, Aayakar Bhavan, Adi-Udupi, Malpe Road, Udupi- 576 103. … Respondents (By Sri Jeevan J. Neeralgi, Advocate) 2 This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 15.12.2019 passed