- 1 - HC-KAR NC: 2025:KHC:28171 WP No. 29162 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.29162 OF 2024 (T-IT) BETWEEN: SUBEX LIMITED BLOCK-9, 4TH FLOOR WING B, PRITECH PARK SEZ OUTER RING ROAD BELLANDUR, VARTHUR HOBLI BENGALURU - 560 103 A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REPRESENTED HEREIN BY ITS CHIEF FINANCIAL OFFICER MR. SUMIT KUMAR. …PETITIONER (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1) ROOM NO.237, 2ND FLOOR BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095. 2. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE INCOME-TAX DEPARTMENT Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28171 WP No. 29162 of 2024 BENGALURU KARNATAKA - 560 500. 3. DIRECTOR GENERAL OF INCOME-TAX (SYSTEMS) ARA CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION NEW DELHI - 110 055. 4. THE PRINCIPAL COMMISSIONER OF INCOME-TAX - I, BMTC BUILDING 6TH BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU - 560 095. …RESPONDENTS (BY SRI DILIP M., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENTS TO FORTHWITH REFUND AN AMOUNT OF RS.24,32,549 DETERMINED AS BEING REFUNDABLE BY THE ORDER DATED 11.05.2023 BEARING DIN NO.ITBA/GEA/M/260A/2023-24/1052842434(1) FOR THE ASSESSMENT YEAR 2006-07 (ANNEXURE - A), ALONG WITH APPLICABLE INTEREST AND ETC., THIS WRIT PETITION IS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:28171 WP No. 29162 of 2024 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. When the matter was taken up for hearing on 09.07.2025, learned counsel for the respondents had submitted that insofar as prayer Nos.2 and 3, the refund order has been passed and the amount was refunded. Insofar as the prayer No.1, the respondent was called upon to verify if the petitioner's application has been considered and necessary orders passed. 2. Today, a memo has been filed enclosing an order dated 10.07.2025, wherein it is stated by mistake credit for an amount of ₹24,32,549/- was not given and as such, after computing the same, the total refundable amount is ₹31,43,917/-, the balance amount shall be refunded to the petitioner within a period of 8 weeks from today. 3. In that view of the matter, the grievance of the petitioner is addressed by submission made by the counsel for the respondent. - 4 - HC-KAR NC: 2025:KHC:28171 WP No. 29162 of 2024 4. The petition stands disposed of reserving liberty to the petitioner to seek for such other and further rectification as may be available to the petitioner. SD/- (SURAJ GOVINDARAJ) JUDGE VM List No.: 1 Sl No.: 48