- 1 - HC-KAR NC: 2025:KHC:45013 WP No. 24781 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.24781 OF 2025 (T-IT) BETWEEN: BANGALORE JAYAPPA BHASKAR REDDY S/O LATE V JAYAPPA, AGED ABOUT 60 YEARS, # 802, 9TH MAIN, 3RD BLOCK, KORAMANAGALA, BANGALORE – 560 034. PREVIOUSLY RESIDING AT: 263, 8TH MAIN, 15TH CROSS, WILSON GARDEN, BANGALORE – 560 030. …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(2)(4), BANGALORE – 560 095. 2. NATIONAL FACELESS APPEAL CENTRE DELHI, ‘C’ BLOCK, 4TH FLOOR, DR SP MUKHERJEE CIVIC CENTRE, NEW DELHI-110 002. 3. NATIONAL FACELESS APPEAL CENTRE, DELHI “C” BLOCK, 4TH FLOOR, DR SP MUKHERJEE CIVIC CENTRE, NEW DELHI – 110 002. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT R1 TO ISSUE A REFUND OF EXCESS ADJUSTMENT OVER AND ABOVE 20 PERCENT OF TAX DEMAND IN ACCORDANCE WITH LAW AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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:45013 WP No. 24781 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Issue a writ of mandamus or direction in the nature of a writ of mandamus directing the respondent No.1 to issue a refund of excess adjustment over and above 20% of tax demand, in accordance with law. ii) Issue a writ of mandamus or direction in the nature of a writ of mandamus directing the respondent No.2 or 3 to adjudicate and decide the appeal for the AY 2012-13, within three months, in accordance with law. iii) And pass such other orders as this Hon’ble Court deems fit and proper 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. A perusal of the material on record will indicate that aggrieved by the Assessment Order dated 31.03.2015, the petitioner preferred an appeal on 29.04.2015 before the Appellate Authority. The said appeal is undisputedly pending adjudication even as on today. Interestingly, respondents 2 and 3, both of whom are Commissioners of Income Tax are purporting to initiate - 3 - HC-KAR NC: 2025:KHC:45013 WP No. 24781 of 2025 separate / parallel proceedings at Annexure – E series and Annexure – G series. 4. Meanwhile, respondent No.1 has proceeded to recover a sum of Rs.29,39,070/- from the petitioner, which is in excess of 20% of the demand which comes to Rs.12,94,095/-. Under these circumstances, petitioner is before this Court seeking refund of the amount in excess of 20% i.e., refund in a sum of Rs.16,44,975/- and for a direction to the concerned respondent No.2 or respondent No.3 to decide the appeal within a stipulated time frame. 5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 6. A perusal of the material on record will indicate that out of the total amount of Rs.29,39,070/- recovered by respondent No.1 from the petitioner, 20% would come to only Rs.12,94,095/- and respondent No.1 has recovered an excess sum of Rs.16,44,975/- from the petitioner. - 4 - HC-KAR NC: 2025:KHC:45013 WP No. 24781 of 2025 7. Under these circumstances, having regard to Instruction No.1914 dated 29.02.2016 and Instruction No.1914 dated 31.07.2017 at Annexures – J and J1, which mandates that respondents are not entitled to recover / collect any amount in excess of 20% from the petitioner, I am of the view that the respondent No.1 is to be directed to refund a sum of Rs.16,44,975/- which is in excess of 20% of the tax demand from the petitioner within the stipulated time frame and directions are to be issued to the concerned respondent No.2 or respondent No.3 to dispose of the appeal within the stipulated time frame. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) Respondent No.1 is directed to refund a sum of Rs.16,44,975/- together with applicable interest back to the petitioner within a period of six weeks from the date of receipt of a copy of this order. (iii) The concerned / jurisdictional respondent No.2 or respondent No.3 are directed to dispose of the appeal filed - 5 - HC-KAR NC: 2025:KHC:45013 WP No. 24781 of 2025 by the petitioner within a period of four months from the date of receipt of a copy of this order. (iv) It is further directed that till respondent Nos.2 and 3 disposes of the appeal as stated supra, the respondents shall not adjust any further refund or recover any sum from the petitioner, till disposal of the appeal. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 42