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.

(PRESENT