- 1 - HC-KAR NC: 2025:KHC:48825 WP No. 13666 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13666 OF 2021 (T-IT) BETWEEN: 1. PR. COMMISSIONER INCOME-TAX-7 5TH FLOOR, BMTC COMPLEX, KORAMANGALA, BANGALORE 2. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7, BMTC COMPLEX KORAMANGALA, BANGALORE …PETITIONERS (BY SRI. SANMATHI E I., ADVOCATE) AND: M/S UNITED SPIRITS LTD., UB TOWERS, NO.24 VITTAL MALLYA ROAD BANGALORE – 560 001 …RESPONDENT (BY SRI. TANMAYEE RAJKUMAR, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE C BENCH, BANGALORE IN S.P.NO.25/BANG/2020 (IN ITS ANO.2701/BANG/2017) FOR ASSESSMENT YEAR 2013-14 DATED 14.02.2020 (ANNEXURE-‘A’) 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 Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48825 WP No. 13666 of 2021 ORAL ORDER In this petition, petitioners seek for the following reliefs:- “A. Issue Writ of Certiorari or writ in the nature of Certiorari quashing the order passed by the Income Tax Appellate Tribunal, Bangalore ‘C’ Bench, Bangalore, in S.P.No. 25/Bang/2017 [in ITA No.2701/Bang/2017] for assessment year 2013-14 dated 14.02.2020 [Annexure-‘A’]; b. The petitioners pray this Hon’ble Court to issue any other Writ or direction or to grant such other relief or reliefs as deemed fit under the facts and circumstances of this case, including the cost.” 2. Heard learned counsel for the petitioners and learned counsel for the respondent and perused the material on record. 3. As can be seen from the aforesaid reliefs sought for by the petitioners, the challenge is to the impugned interim order at Annexure-A dated 14.02.2020 passed by the Income Tax Appellate Tribunal, Bengaluru (ITAT). During the pendency of the present petition, the impugned appeal having been disposed of, nothing further survives for consideration in the present petition, which is accordingly disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 2 Sl No.: 70