WP No. 47212 of 2016 HC-KAR AND 4 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2^ND DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF W.P.NO.43898/2016 (S-CAT)

C/W W.P.NO.43103/2016, W.P.NO.47212/2016, W.P.NO.47214/2016, W.P.NO.47771/2016, W.P.NO.48370/2016, W.P.NO.48415/2016 (S-CAT)

IN WP NO. 43898/2016 BETWEEN:

1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, Digitally signed NEW DELHI-110 001.

by MARIGANGAIAH PREMAKU MARI 2. THE SECRETARY Location: HIGH DEPARTMENT OF COURT OF PERSONNEL AND TRAINING, KARNATAKA GOVERNMENT OF INDIA, LOKANAYAK BHAVAN, KHAN MARKET, NEW DELHI-110 001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110 001.

4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX WP No. 47212 of 2016 HC-KAR AND 4 OTHERS KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU-560 001.

…PETITIONERS (BY SRI.B PRAMOD, CGC)

AND:

1. SHRI K MURALI S/O D.C. KRISHNA MURTHY, AGE 48 YEARS, OCC: INCOME-TAX OFFICER (OSD)

OFFICE OF THE COMMISSIONER OF INCOME TAX, L.T.U, RING ROAD, KAMAKYA THEATRE, BENGALURU-560085.

(PRESENTLY WORKING AS ITO (OSD)

OFFICE OF THE DIRECTOR OF INCOME TAX (INVESTIGATION) 3^RD FLOOR, CENTRAL REVENUE BUILDING, ANNEXE, QUEENS ROAD, BENGALURU-560 001.)

2. SHRI. K. SRINIVASA RAO S/O LATE K.N.KRISHNAPPA, AGE 49 YEARS, OCC: INCOME TAX OFICER (OSD)

OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, HASSAN-573201. …RESPONDENTS (BY SRI. RANGANATHA S JOIS, ADV. FOR C/R1 R2 SERVED AND UNPRESENTED)

THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTIONS AT PARAGRAPHS AT 39 OF THE ORDER DATED 27.01.2016 PASSED IN O.A.NO.980-981/2015 BY THE CAT, BANGALORE BENCH, BENGALURU (ANN-A).

WP No. 47212 of 2016 HC-KAR AND 4 OTHERS IN WP NO. 43103/2016 BETWEEN:

1. SRI. K. MURALI S/O.D.C.KRISHNA MURTHY, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER (OSD), OFFICE OF THE COMMISSIONER OF INCOME TAX, LTU, RING ROAD, NEAR KAMAKYA THEATRE, BANGALORE-560085.

2. VENKATESH M S/O MANIKAM, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER, O/O THE JCIT RANGE-62, NO.1/1, JEEVAN SAMPIGE, SAMPIGE ROAD, MALLESHWARAM, BANGALORE-560003.

3. K JAYASHREE W/O B. HAIMESH RAO, AGED 51 YEARS, WORKING AS INCOME TAX OFFICER, O/O THE ACIT RANGE-5(2), UNITY BUILDING ANNEX, MISSION ROAD, BANGALORE-560027.

4. MINI VARGHESHA W/O PRINSCON VARGHESHA, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER, O/O THE CIT (CPC), P.B.NO.1, ELECTRONIC CITY POST, HOSUR ROAD, BANGALORE-560010.

5. SHARANAKUMAR R KOLOOR S/O RAMAPPA KOLOOR, AGED 42 YEARS, WORKING AS INCOME TAX OFFICER, WP No. 47212 of 2016 HC-KAR AND 4 OTHERS O/O THE PRINCIPAL CIT, 4^TH MAIN, P.J. EXTENSION, DAVANAGERE-577001.

6. NANDISH S HANJI S/O S.M.HANJI, AGED 46 YEARS, WORKING AS INCOME TAX OFFICER (OSD), O/O THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-5(1), R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560002.

7. M B SATHYANARAYANA SETTY S/O SRI.M.B.RAMACHANDRAPPA SETTY, AGED 52 YEARS, WORKING AS INCOME TAX OFFICER (OSD), O/O THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2(3), UNITY BUILDING ANNEX, MISSION ROAD, BANGALORE-560002.

...PETITIONERS (BY SRI. RANGANATHA S JOIS, ADV.)

AND:

1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, GOVERNMENT OF INDIA, "LOKANAYAK BHAVAN", KHAN MARKET, NEW DELHI-110001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, WP No. 47212 of 2016 HC-KAR AND 4 OTHERS NORTH BLOCK, NEW DELHI-110001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN"S ROAD, BANAGALORE-560001.

5. SRI DEEPAK CHANDOLA AGED 33 YEARS, S/O SRI.C.M.CHANDOLA, OCC: INCOME TAX OFFICER (OSD), O/O DIRECTOR OF IT (INV), C.R.BUILINDGS ANNEX, 3^RD FLOOR, BANGALORE-560001.

6. SRI SAMIR SINGH AGED 34 YEARS, W/O SRI.BHANU DUTT S