- 1 - HC-KAR NC: 2025:KHC:36173 WP No. 19120 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 19120 OF 2025 (T-IT) BETWEEN: ACI WORLDWIDE SOLUTIONS PRIVATE LIMITED NO 9, SALARPURIA CAMBRIGE MALL CAMBRIDGE ROAD ULSOOR BANGALORE - 560 008 REPRESENTED BY ITS DIRECTOR MRS JYOTHSNA SHETTY AGED ABOUT 53 YEARS D/O MR BOLA MANOHAR SHETTY COMPANY REGISTERED UNDER COMPANIES ACT 1956 …PETITIONER (BY SRI. NARENDRA KUMAR J. JAIN, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) 80 FEET ROAD KORAMANGALA BANGALORE - 560 095 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36173 WP No. 19120 of 2025 2. DEPUTY COMMISSIONER OF INCOME TAX TP CIRCLE 1(1)(1) 80 FEET ROAD KORAMANGALA BANGALORE - 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO LEARNED FIRST RESPONDENT TO PASS ORDER GIVING EFFECT TO THE ORDERS OF ITAT AND CIT(A) FOR AY 2005-06 DATED 31.10.2016 AND 24.09.2024 ENCLOSED AS ANNEXURE -A AND ANNEXURE -B AND REFUND THE TAXES PAID UNDER PROTEST AS PER THE COMPUTATION FILED ALONG WITH THE LETTER DATED 13.06.2025 ENCLOSED AS ANNEXURE -F AND ETC. - 3 - HC-KAR NC: 2025:KHC:36173 WP No. 19120 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court, seeking the following prayer: "A. Issue as far as Petitioner is concerned by an appropriate writ or Order in the nature of Mandamus or otherwise, to the Learned First Respondent to pass order giving effect to the orders of ITAT and CIT(A) for AY 2005-06 dated 31-10-2016 and 24.09.2024 enclosed as Annexure A and Annexure B and refund the taxes paid under protest as per the computation filed along with the letter dated 13.06.2025 enclosed as Annexure-F. B. Issue as far as Petitioner is concerned by an appropriate writ or order in the nature of Mandamus or otherwise, to the Learned First Respondent to pass order giving effect to CIT(A) order dated 31.08.2018 for AY 2024-25 enclosed as Annexure G and refund the taxes paid under protest as per the computation filed along with the letter dated 13.06.2025 as Annexure K. C. Issue as far as Petitioner is concerned by an appropriate writ or Order in the nature of Mandamus or otherwise, direction the learned Respondent to grant refund along with interest as stipulated under section 244A(1) & 244A(1A) for AY 2005-2006, AY 2014-15. - 4 - HC-KAR NC: 2025:KHC:36173 WP No. 19120 of 2025 D. Grant such other reliefs as this Honourable High Court may think fit including the cost of this writ petition." 2. Heard Sri. Narendra Kumar J. Jain, learned counsel appearing for the petitioner, Sri. M. Dilip, learned counsel appearing for the respondents and have perused the material on record. 3. Learned counsel appearing for the respondents would submit that during the subsistence of the petition, an order is passed by the first respondent determining refund. 4. In the light of the said order, the learned counsel would submit that petition is rendered infructuous. 5. Learned counsel appearing for the petitioner submits that the order is 40 days old and no refund is yet reached the coffers of the petitioner. 6. In that light, he would submit that a direction be issued for release of refund within a timeline. 7. In the light of the order being passed of refund, what remains is only the release. Therefore, the refund amount - 5 - HC-KAR NC: 2025:KHC:36173 WP No. 19120 of 2025 that is determined shall be released in favour of the petitioner within an outer limit of six (6) weeks from the date of receipt of a copy of this order, if not earlier. With the aforesaid observations, the petition stands disposed. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE SJK List No.: 1 Sl No.: 101