- 1 - HC-KAR NC: 2025:KHC:45939-DB WA No. 1074 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF WRIT APPEAL NO. 1074 OF 2022 (T-IT) BETWEEN: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2(1), NO.59, 4TH FLOOR, HMT BHAVAN, BELLARY ROAD BANGALORE - 560 032. 2. CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY UNDER SECRETARY, O T DIVISION, 4TH FLOOR, JEEVAN DEEP BUILDING PARLIAMENT STREET, NEW DELHI - 110 001. 3. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE REPRESENTED BY DIRECTORATE OF INCOME TAX (TDS) 5TH FLOOR, MAYUR BHAWAN CONNAUGHT CIRCUS NEW DELHI - 110 001. 4. COMMISSIONER OF INCOME TAX Digitally signed by REKHA R Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45939-DB WA No. 1074 of 2022 HMT BHAVAN, BELLARY ROAD BANGALORE - 560 032. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE) AND: M/S. MEDI ASSIST INSURANCE TPA PRIVATE LTD., SHILPA VIDYA, 3RD FLOOR, NO.49, I MAIN ROAD, SARAKKI INDUSTRIAL LAYOUT, III STAGE, J P NAGAR, BANGALORE - 560 078 REPRESENTED BY ITS DIRECTOR SRI SATISH VENKATA NAGA GIDUGU AGED ABOUT 44 YEARS, S/O SRI SATYANARAYANA GIDUGU. …RESPONDENT (BY SMT. VANI H.,ADVOCATE) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO i) SET ASIDE THE ORDER DATED 15/09/2022 IN WRIT PETITION NO.3325/2021 PASSED BY THE LEARNED SINGLE JUDGE. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:45939-DB WA No. 1074 of 2022 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) Mr.E.I.Sanmathi, the learned counsel for the appellants, files a memo which reads as under: "The appellants in the above case seek permission to withdraw the above writ appeal with liberty to seek for revival if required in the interest of justice and equity." The learned counsel seeks liberty to the appellants, and in elaboration, the learned counsel submits that liberty is being sought for as a matter of abundant caution. Ms.Vani H., the learned counsel for the respondent, is heard. The dispute relates to refund which is now allowed in terms of the writ Court's orders after the interim orders in the present proceedings. In the circumstances, this Court is of the view that the writ appeal must be disposed of but without liberty. - 4 - HC-KAR NC: 2025:KHC:45939-DB WA No. 1074 of 2022 The writ appeal stands disposed of accordingly. Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M.NADAF) JUDGE SA List No.: 1 Sl No.: 1