CNR: KAHC010684642026 WP NO. 31412/2026 (T - IT) IN THE HIGH COURT OF KARNATAKA AT BENGALURU [GROUNDREALITY ENTERPRISES PRIVATE LIMITED VS. THE COMMISSIONER OF INCOME TAX (APPEALS) AND OTHERS] 07.10.2026 (VIDEO CONFERENCING / PHYSICAL HEARING) CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER Upon hearing Sri Prakash D., the learned counsel for the petitioner, and Sri M.Thirumalesh and Nirmal Mathew, [a learned senior standing counsel/a learned standing counsel], who are called upon to accept notice for the first and second respondents, notice to the third respondent stands dispensed with and the petition stands disposed of by a separate order. (B M SHYAM PRASAD) JUDGE SA List No.: 2 Sl No.: 27 Digitally Signed by BM SHYAM PRASAD