IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33155 OF 2025 (T-IT)

BETWEEN:

M/S INDIA RADIO VENTURES PRIVATE LIMITED NO.212, DOMLUR, 2^ND STAGE, 1^ST MAIN ROAD, INDIRANAGAR, BANGALORE – 560 071 (REPRESENTED BY ITS DIRECTOR MR. KORODI SANJAY PRABHU, AGED ABOUT 63 YEARS S/O MR. VASUDEV KORODI)

REGISTERED UNDER COMPANIES ACT 1956 …PETITIONER (BY SRI. NARENDRA KUMAR J. AND SMT. GEETHA RANI K., ADVOCATES)

AND:

1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), BMTC BUILDING, Di gitally 6^TH FLOOR, KORAMANGALA, signed by BENGALURU – 560 027 MADHURI S Location : 2. THE COMMISSIONER OF INCOME TAX APPEALS (1)

High Court of NATIONAL FACELESS ASSESSMENT CENTRE, Karnataka CENTRAL BOARD OF DIRECT TAXES, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2^ND FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI – 110 003

3. THE INCOME TAX OFFICER WARD 3(1)(1) BMTC BUILDING, KORAMANGALA, BENGALURU – 560 027 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TON ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF AMOUNT SET-OFF IN EXCESS OF 20% OF DEMAND AS PER LETTER DATED

27.10.2025 ENCLOSED AS ANNEXURE –E AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:-

“A. Issue as far as petitioner is concerned by an appropriate writ or order in the nature of mandamus or otherwise, to the learned First Respondent to grant refund of amount set off in excess of 20% of demand as per letter dated:27.10.2025 enclosed as Annexure-

E.

B. Issue as far as petitioner is concerned by an appropriate writ or order in the nature of Mandamus or otherwise, directing the learned Respondent to grant interest on refund as stipulated under section 244A.

C. Issue as far as petitioner is concerned by an appropriate writ or order in the nature of Mandamus or otherwise, direct the Learned Second Respondent to dispose of the appeal expeditiously after providing an opportunity of hearing, as remanded the matter back to CIT(A) for fresh adjudication by Hon’ble ITAT in ITA No.447/Bang/2018 as per Annexure-G dated: 07.08.2019 with reference to Annexure-F dated:

22.01.2018, in ITA No.164/CIT(A)-3/BNG/2016-17.

D. Grant such other reliefs as this Honourable High Court may think fit including the cost of this writ petition.”

2. Heard learned counsel for both parties and perused the material on record.

3. A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of M/s. Price Waterhouse, Bengaluru Vs. National Faceless Appeal Centre, Delhi and Ors passed in W.P.No.23784/2024 dated 25.09.2024 and as such, the present petition also deserves to be allowed in terms of the said decision of this Court.

4. This Court in the case of M/s. Price Waterhouse, (supra) has held as under:

In this petition, the petitioner seeks the following relief's:

“(i) Directing the 3^rd Respondent to forthwith refund Rs.21,08,91,940/-, being demand recovered in excess of 20% of the demand raised for the assessment year 2012-13, along with applicable interest;

(ii) Directing the 1^st / 2^nd Respondent to dispose of the appeal pending before it for the assessment year 2012-13 in Appeal No.CIT(A), Bengaluru-1/10224/2015-16 (old appeal No.9/10002/2017-18 (Manual Appeal Register No.:40/BU/2015-16)) (Annexure0B dated 29.04.2015 in a time bound manner, expeditiously;

(iii) Directing the Respondents not to enforce the balance demand raised vide demand notice dated 31.03.2015 (Annexure-A2) until disposal of the appeal by