- 1 - HC-KAR NC: 2025:KHC:38210-DB WA No. 196 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI WRIT APPEAL NO. 196 OF 2025 (LA-KIADB) BETWEEN: 1. THE COMMISSIONER DEPARTMENT OF INCOME TAX CR ROAD, NO.1, QUEENS ROAD, BANGALORE-01. 2. UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, BY ITS SECRETARY TO GOVERNMENT. …APPELLANTS (BY SRI SANMATHI E I, ADVOCATE) AND: 1. SRI N SHASHANK KUMAR, S/O C NARAYANA REDDY, AGED ABOUT 44 YEARS, R/AT SUSHEELA NARAYANA NILAYA, ADJACENT TO MEENAKSHI TEMPLE, 13TH KM BANNERGHATTA ROAD, BANGALORE-560 076. 2. THE STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, COMMERCE AND INDUSTRIES DEPARTMENT, VIKASA SOUDHA, DR AMBEDKAR VEEDHI, BANGALORE-560 001. Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:38210-DB WA No. 196 of 2025 3. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD, BY ITS EXECUTIVE OFFICER AND EXECUTIVE MEMBER (CEO AND EM), 4TH FLOOR, KHANIJA BHAVAN, RACE COURSE ROAD, BANGALORE-570 001. 4. SPECIAL LAND ACQUISITION OFFICER KIADB (METRO), NO.14/3, ARAVINDA BHAVANA, NRUPATHUNGA ROAD, BANGALORE-570 001. 5. BANGALORE METRO RAIL CORPORATION LIMITED, BMTC COMPLEX, 3RD FLOOR, KH ROAD, SHANTHINAGAR, BANGALORE-570 027. REP. BY ITS MANAGING DIRECTOR. …RESPONDENTS (BY SMT. NAMITHA MAHESH, AGA FOR R-2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 24.04.2024 IN WRIT PETITION NO. 8408 OF 2024 (LA-KIADB) PASSED BY THE HON'BLE LEARNED SINGLE JUDGE AND; (2) GRANT SUCH OTHER ORDER AS THIS HON'BLE COURT DEEMS FIT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF EQUITY AND JUSTICE. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MR. JUSTICE C M JOSHI - 3 - HC-KAR NC: 2025:KHC:38210-DB WA No. 196 of 2025 ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. Learned counsel for the appellants fairly points out that the appellants have also filed another appeal against the impugned order being WA.No.961/2024. 2. Two appeals against the same order by the same parties shall not be maintainable. 3. Accordingly, the present appeal is disposed of. 4. It is clarified that this order will not prejudice the appellants in pursuing WA.No.961/2024. 5. Pending applications are disposed of. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (C M JOSHI) JUDGE NR/- List No.: 1 Sl No.: 30