- 1 - HC-KAR NC: 2025:KHC:41783 WP No. 26184 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26184 OF 2025 (T-IT) BETWEEN: DR. SUNDAR SANKARAN S/O T. SANKARAN AGED 70 YEARS B 2704, ZENITH RESIDENCES, KARLE TOWN CENTRE, 100 FT KEMPAPURA MAIN ROAD, NEAR NAGWARA LAKE, NAGWARA, BENGALURU – 560 045. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE 80 FEET ROAD, BMTC BUILDING, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, BANGALORE 80 FEET ROAD, BMTC BUIDLING, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003. 4. COMMISSIONER OF INCOME TX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41783 WP No. 26184 of 2025 INCOME TAX DEPARTMENT, ROOM NO.245-A, NORTH BLOCK, NEW DELHI – 110 001. 5. INCOME TAX OFFICER, WARD 2(2)(7), BANGALORE 80 FEET ROAD, BMTC BUILDING, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENT TO FORTHWITH REFUND TO THE PETITIONER A SUM OF RS. 37,50,000/- BEING THE AMOUNT THAT IS DETERMINED IN THE IMPUGNED ORDER DTD 12.12.2024 PASSED UNDER SECTION 92 RWS 93 OF FINANCE (NO.2) ACT 2024 BEARNIG DIN/ACKNOWLEDGEMENT NUMBER 7506526311212247 PASSED BY THE 2ND RESPONDENT AY 2017-18 VIDE (ANNEXURE- H-3) TO THE REFUNDABLE TO THE PETITIONER UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2024 THIS PETITION, COMING ON FOR ORDERS, 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:- “(i) Directing the Respondents to forthwith refund to the Petitioner a sum of Rs.37,50,000/-, being the amount that is determined in the impugned order dated 12.12.2024 passed under section 92 r.w.s. 93 of Finance (No.2) Act, 2024 bearing DIN/ Acknowledgment Number 750652631121224 passed by the 2nd Respondent AY 2017-18 vide (Annexure - 3 - HC-KAR NC: 2025:KHC:41783 WP No. 26184 of 2025 ‘H-3’) to be refundable to the Petitioner under the Direct Tax Vivad se Vishwas Scheme, 2024; (ii) Pass such other or further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case, and in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that his representation vide email at Annexure – K submitted to the respondents seeking refund of the amount that is determined in the impugned order dated 12.12.2024 passed by respondent No.2 at Annexure-H, has not been considered so far by the respondents. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representation. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to refund - 4 - HC-KAR NC: 2025:KHC:41783 WP No. 26184 of 2025 the amount as determined in the impugned order dated 12.12.2024 passed by respondent No.2 at Annexure-H by considering his representation vide email at Annexure – K and pass appropriate orders in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 31