CNR: KAHC010618822026 WP NO. 28198/2026 (T - IT) IN THE HIGH COURT OF KARNATAKA AT BENGALURU [M/S EMBASSY ONE DEVELOPERS LIMITED VS. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) AND ANOTHER] 29.09.2026 (VIDEO CONFERENCING / PHYSICAL HEARING) CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER This petition and the petition in W.P.No.28367/2026 are by the same petitioner and it raises the same question. Hence, upon hearing Sri. Shashikiran Shetty, the learned Senior Counsel for the petitioner, and Sri Vinayaka S. Pandit, a learned standing counsel for the petitioner, the petitions are tagged and stand disposed of by a separate order. (B M SHYAM PRASAD) JUDGE SA List No.: 2 Sl No.: 19 Digitally Signed by BM SHYAM PRASAD