IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21^ST DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.18439 OF 2024 (T - IT)

C/W WRIT PETITION No.18474 OF 2024 (T - IT) IN WRIT PETITION No.18439 OF 2024 BETWEEN:

UNITED SPIRITS LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 AND HAVING ITS OFFICE AT UB TOWERS NO.24, VITTAL MALLYA ROAD BENGALURU – 560 001 REPRSENTED HEREIN BY ITS GENERAL MANAGER MR.JAYATHEERTHA KULKARNI ... PETITIONER (BY SRI MR.PERCY PARDIWALLA, SR.ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1 . DEPUTY COMMISSIONER OF INCOME TAX TRANSFER PRICING 2(2)(2)

HAVING HIS OFFICE AT

80 FEET ROAD, BMTC BUILDING KORAMANGALA BENGALURU – 560 095.

2 . JOINT COMMISSIONER OF INCOME-TAX SPECIAL RANGE-7, HAVING HIS OFFICE AT

80 FEET ROAD, BMTC BUIDLING KORAMANGALA BENGALURU – 560 095.

3 . DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 2(1), HAVING HIS OFFICE AT C R BUILDING ANNEXE NO.1, QUEEN’S ROAD BENGALURU – 560 001.

4 . PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

HAVING OFFICE C R BUILIDNG, ANNEXE NO.1, QUEEN’S ROAD BENGALURU – 560 001.

... RESPONDENTS (BY SRI Y.V.RAVI RAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A) DECLARING THAT THE IMPUGNED PROCEEDINGS ARE BARRED BY LIMITATION; B) QUASHING THE COMMUNICATION DATED 18/06/2024 (ANNEXURE- K) BEARING NO. ITBA/COM/F/2024-25/1065690239(1) ISSUED BY THE R3 TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 AS BEING BARRED BY LIMITATION AND THUS WITHOUT JURISDICTION; C) DIRECTING THE RESPONDENTS TO FORTHWITH REFUND THE TAXES PAID OVER AND ABOVE THE RETURNED INCOME FOR ASSESSMENT 2014-15 TOGETHER WITH APPLICABLE INTEREST.

IN WRIT PETITION No.18474 OF 2024 BETWEEN:

UNITED SPIRITS LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS OFFICE AT UB TOWERS NO.24, VITTAL MALLYA ROAD, BENGALURU – 560 001 REPRESENTED HEREIN BY ITS GENERAL MANAGER MR. JAYATHEERTHA KULKARNI.

... PETITIONER (BY SRI MR.PERCY PARDIWALLA, SR.ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1 . DEPUTY COMMISSIONER OF INCOME TAX TRANSFER PRICING 2(2)(2)

HAVING HIS OFFICE AT

80 FEET ROAD, BMTC BUILDING KORAMANGALA BENGALURU – 560 095.

2 . DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1)

HAVING HIS OFFICE AT

80 FEET ROAD, BMTC BUILDING KORAMANGALA BENGALURU – 560 095.

3 . DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1)

HAVING HIS OFFICE AT C R BUILDING, ANNEXE NO.1, QUEEN’S ROAD BENGALURU – 560 001.

4 . PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

HAVING OFFICE QUEEN’S ROAD BENGALURU – 560 001.

... RESPONDENTS (BY SRI Y.V.RAVI RAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A) DECLARING THAT THE IMPUGNED PROCEEDINGS ARE BARRED LIMITATION; B) QUASHING THE COMMUNICATION DATED 18/06/2024 (ANNEXURE- T) BEARING NO. ITBA/COM/F/17/2024-25/1065690239(1) ISSUED BY THE R3 TO THE PETITIONER FOR THE AY 2013-14 AS BEING BARRED BY LIMITATION AND THUS WITHOUT JURISDICTION; C) DIRECTING THE RESPONDENTS TO FORTHWITH REFUND THE TAXES PAID OVER AND ABOVE THE RETURNED INCOME FOR ASSESSMENT 2013-14 TOGETHER WITH APPLICABLE INTEREST.

THESE WRIT PETITIONS HAVING BEEN HEARD AND RESERVED FOR ORDERS, COMING ON FOR PRONOUNCEMENT THIS DAY, THE COURT MADE THE FOLLOWING:-

CORAM: THE HON'BLE MR JUSTICE M.NAGAPRASANNA

CAV ORDER

The parties to the lis in both these cases are common. Relief sought also is identical, but facts are different. Therefore, the facts obtaining in each of the petitions would be narrated separately.

2. Heard Sri Percy Pardiwalla, learned senior counsel appearing for the petitioner and Sri Y. V. Ravi Raj, learned counsel appearing for the respondents.

3. Facts in brief, germane, are as follows: -

WRIT PETITION NO.18474 of 2024:

3.1. The petitioner is a public limited company engaged in the business of manufacture and sale of alcoholic beverages. The issue in the lis revolves around the return of income filed by the company for the assessment year 2013-14