- 1 - HC-KAR NC: 2025:KHC:41938 WP No. 23902 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.23902 OF 2023 (T-IT) BETWEEN: 1. THE PR COMMISSIONER OF INCOME TAX-3 5TH FLOOR, BMTC BUILDING 6TH BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU – 560 095. 2. THE INCOME TAX OFFICER WARD 1(2) , NO.21/16 AAYAKAR BHAVAN RESIDENCY ROAD, NAZARBAD MYSURU – 570 010. …PETITIONERS (BY SRI. DILIP M., ADVOCATE) AND: M/S NALPAK RESTAURANTS NO.2702, GOKULAM ROAD VV MOHALLA MYSURU – 570 002 PAN AAFFN 9875M REPRESENTED BY ITS MANAGING DIRECTOR. …RESPONDENT (BY SRI. ANNAMALAI S, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE ORDER DATED 19.05.2023 BEARING M.P.NO.93/BANG/2023 (IN ITA NO.10/BANG/2022) PASSED BY THE R2 PRODUCED AS ANNEXURE-A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41938 WP No. 23902 of 2023 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioners seek the following reliefs: “ a) Issue a writ of certiorari to quash the order dated 19.05.2023 bearing M.P.No.93/Bang/2023 (in ITA No.10/Bang/2022) passed by the Income Tax Appellate Tribunal Produced as Annexure-A. b) Issue such other writ or directions deems fit to grant in the facts and circumstances of the present case in the interest of justice and equity.” 2. Heard learned counsel for the petitioners and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that the issue involved in the present petition is directly and squarely covered by the judgment of this Court in Deputy Commissioner of Income Tax Vs. M/s. Brush Tech India – W.P.No.27089/2023 dated 30.07.2025. 4. In view of the aforesaid facts and circumstances and the judgment of the Co-ordinate Bench of this Court in M/s. Brush - 3 - HC-KAR NC: 2025:KHC:41938 WP No. 23902 of 2023 Tech India’s case supra, the petition is devoid of merits and the same is hereby dismissed. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 71