- 1 - HC-KAR NC: 2025:KHC:52875 WP No. 27552 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27552 OF 2025 (T-IT) BETWEEN: M/S MERCK LIFE SCIENCE PVT LTD NO.50A, 2ND PHASE, RING ROAD PEENYA SMALL INDUSTRIES S O BANGALORE NORTH BANGALORE – 560 058. (REPRESENTED BY ITS MANAGING DIRECTOR SRI DHANANJAY SINGH AGED ABOUT 53 YEARS S/O B P SINGH INCORPORATED UNDER COMPANIES ACT 1956 …PETITIONER (BY SRI. TATA KRISHNA.,ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICER CIRCLE 4(1)(1) BMTC BUILDING 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BANGALORE – 560 095. …RESPONDENT (BY SRI. E.I.SANMATHI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE AS FAR AS THE PETITIONER IS CONCERNED AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, DIRECTING THE RESPONDENT TO GRANT REFUND OF RS. 3,38,88,937/- FOR THE AY 2012-13 AS PER THE RETURN OF INCOME ENCLOSED IN ANNEXURE B AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52875 WP No. 27552 of 2025 ORAL ORDER In this petition, petitioner has sought for the following reliefs: “ (A) Issue ads far as the petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant refund of Rs.3,38,88,937/- for the AY 2012-13 as per the return of income enclosed in Annexure-B; (B) Issue as far as the petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant interest on refund of Rs.2,74,50,039/- as stipulated under Section 244A(1) (a) for the AY 2012-13; (c) Issue as far the petitioner is concerned by an appropriate writ or order in the nature of mandamus or otherwise directing the respondent to refund the illegal adjustment of Rs. 7,51,19,562/- representing refund of AY 2016-17 against the non existing demands for AY 2003-04, 2004-05 & 2010-11; (D) Issue as far as the petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant refund of Rs.8,82,5,376/- for the AY 2016-17 as per the return of income enclosed in Annexure-A; (E) Issue as far as the petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant interest on refund of Rs.5,03,02,714/- as stipulated under Section 244A(1) (a) for the AY 2016-17; - 3 - HC-KAR NC: 2025:KHC:52875 WP No. 27552 of 2025 AND (F) Grant such other reliefs as this Honourable High Court may think fit including the costs of this writ petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. It is the grievance of the petitioner that his application at Annexure-A dated 14.01.2020 seeking refund of tax for the assessment year 2016-17 and application at Annexure-B dated 21.04.2023 seeking refund of tax for the assessment year 2012-13 submitted to the respondent-authority has not been considered so far by them nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondent submits that if reasonable time is given, they would consider and pass necessary orders on the said applications. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondent-authority is hereby directed to consider the aforesaid applications at Annexures-A and B seeking - 4 - HC-KAR NC: 2025:KHC:52875 WP No. 27552 of 2025 refund claim of the petitioner for the assessment year 2012-13 and 2016-17 together with applicable interest within a period of two months from the date of receipt of a copy of this order. Liberty is reserved in favour of the petitioner to file appropriate application for direction, if the occasion so arises. 6. With the aforesaid directions, petition stands disposed of. SD/- (S.R.KRISHNA KUMAR) JUDGE Srl.