Deputy Commissioner of Income Tax v. M/S. Medi Assist Insurance Tpa Private Ltd.
Writ Appeal (T-IT) – Income tax refund
Case brief
What is this about?
High Court of Karnataka, Writ Appeal No. 1074 of 2022 (T-IT), decided 12 November 2025 by B M Shyam Prasad and T.M.Nadaf JJ. Writ appeal by income tax authorities (DCIT Circle-2(1), CBDT, Union of India, CIT) against Single Judge's order dated 15/09/2022 in W.P. No.3325/2021 involving respondent M/s. Medi Assist Insurance TPA Private Ltd. Disposed of on appellants' withdrawal memo; refund dispute already allowed in terms of writ Court's orders after interim orders; no liberty to seek revival granted. Statute referenced: Section 4, Karnataka High Court Act. No precedent cited, no quantum stated.
What did the court decide?
Permission to withdraw the writ appeal (sought by memo) was acted upon and the writ appeal was disposed of, expressly without liberty to seek revival. ¶¶40