Shanaboganahalli Thammannagowda Ramesh, v. Union of India

Karnataka HC8 Jul 2026WP/17765/2026

Case brief

AI extract

What is this about?

Withdrawal of duplicate writ petition (NC: 2026:KHC:34449): High Court of Karnataka, B M Shyam Prasad J, 08.07.2026 — W.P.No.17765 of 2026 (T-RES) disposed of without prejudice, being a duplicate of W.P.No.17286 of 2026 (T-IT, filed 08.06.2026) caused by inadvertent double filing; challenge to Section 226(3) notice dated 12.03.2025, coercive recovery of Rs.4,02,35,867/- effected 19.03.2025, and refund/rectification claims for AYs 2015-16 to 2023-24 left unadjudicated.

What did the court decide?

Withdrawal permitted; W.P.No.17765 of 2026 disposed of without prejudice to the petitioner prosecuting W.P.No.17286/2026 (T-IT); no substantive relief granted on the tax prayers. ¶¶69-71

Shanaboganahalli Thammannagowda Ramesh, Vs Union… — Writ and Judicial Review | Karnataka HC (2026)

¶1

¶2

NC: 2026:KHC:34449 WP No. 17765 of 2026

¶3

HC-KAR

¶4

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶5

DATED THIS THE 8^TH DAY OF JULY, 2026

¶6

BEFORE

¶7

THE HON'BLE MR. JUSTICE B M SHYAM PRASAD

¶8

WRIT PETITION NO. 17765 OF 2026 (T-RES)

¶9

BETWEEN:

¶10

SHANABOGANAHALLI THAMMANNAGOWDA RAMESH, S/O LATE SRI THAMMANNAGOWDA, AGED ABOUT 50 YEARS, PROPRIETOR OF

¶11

M/S GANAPATHI STONE CRUSHER, RESIDING AT NO.70, DEVAMACHOHALLI, BANGALORE SOUTH, TAVARAKERE, BANGALORE, KARNATAKA - 562130.

¶12

…PETITIONER

¶13

(BY SRI. PRAKYAT J S., ADVOCATE)

¶14

Digitally signed by VANAMALA N

¶15

Location: HIGH COURT OF KARNATAKA

¶16

AND:

¶17

UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001.

¶18

THE CENTRAL BOARD OF DIRECT TAXES (CBDT), THROUGH ITS CHAIRMAN, NORTH BLOCK,

¶19

2 - NC: 2026:KHC:34449 WP No. 17765 of 2026

¶20

HC-KAR

¶21

NEW DELHI - 110 001.

¶22

THE CENTRAL BOARD OF DIRECT TAXES (CBDT) THROUGH ITS CHAIRMAN, NORTH BLOCK, NEW DELHI - 110 001.

¶23

THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-1,C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001, KARNATAKA.

¶24

THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001, KARNATAKA.

¶25

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095, KARNATAKA.

¶26

THE MANAGER, BANK OF BARODA, KG ROAD MAIN BRANCH, PRITHVI BUILDING,

¶27

3 - NC: 2026:KHC:34449 WP No. 17765 of 2026

¶28

HC-KAR

¶29

KEMPEGOWDA ROAD, BENGALURU - 560 009, KARNATAKA.

¶30

…RESPONDENTS

¶31

(BY SRI.M. DILIP., ADVOCATE A/W SRI. VINAYAKA S PANDIT., ADVOCATE FOR R1 TO R4)

¶32

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, QUASHING THE NOTICE UNDER SECTION 226(3) OF THE ACT DATED 12.03.2025 (DIN ITBA/COM/F/17/2024-25/1074388022(1) ANNEXURE A) AND THE CONSEQUENTIAL COERCIVE RECOVERY OF RS.4,02,35,867/- EFFECTED ON 19.03.2025, AND A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO REFUND TO THE PETITIONER THE ENTIRE NET UNREFUNDED SUM OF RS.2,75,04,069/- OR SUCH OTHER AMOUNT AS MAY BE FOUND DUE TO THE PETITIONER ON A PROPER RECONCILIATION, TOGETHER WITH INTEREST UNDER SECTION 244A OF THE ACT UP TO THE DATE OF ACTUAL REFUND; (B) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO DECIDE THE PETITIONERS RECTIFICATION APPLICATION DATED 25.05.2022 UNDER SECTION 154 OF THE ACT FOR ASSESSMENT YEAR 2015-16 (ANNEXURE E) WITHIN A

¶33

¶34

NC: 2026:KHC:34449 WP No. 17765 of 2026

¶35

HC-KAR

¶36

TIME-BOUND PERIOD TO BE FIXED BY THIS COURT, AND TO REFUND ANY AMOUNT FOUND TO HAVE BEEN RECOVERED OR RETAINED IN EXCESS FOR THE SAID YEAR, TOGETHER WITH INTEREST UNDER SECTION 244A; (C) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO GIVE FULL AND COMPLETE EFFECT TO THE RECTIFICATION ORDER DATED 15.09.2025 (DIN ITBA/REC/M/154/202526/1080737438(1)( ANNEXURE F3) FOR ASSESSMENT YEAR 2016-17 TO FORTHWITH REFUND THE ENTIRE AMOUNT OF RS.2,16,01,092/DETERMINED AS REFUNDABLE THEREUNDER (OR SUCH OTHER SUM AS IS FOUND REFUNDABLE ON PROPER RECONCILIATION), TOGETHER WITH INTEREST UNDER SECTION 244A UP TO THE DATE OF PAYMENT TO DELETE AND WITHDRAW THE STALE AND ERRONEOUS OUTSTANDING DEMAND OF RS.2,93,86,166/- STILL REFLECTED FOR THE SAID YEAR TO SET ASIDE THE PENALTY PROCEEDINGS UNDER SECTIONS 271(1)(C) AND 271(1)(B) FOR AY 2016-17, IN OPERATION OF SECTION 275(1A) OF THE ACT, AND REFUND THE CONNECTED AMOUNTS PAID BY THE PETITIONER ON 12.09.2024 (ANNEXURE F2) TO THE EXTENT NOT ALREADY ADJUSTED UNDER THE RECTIFICATION ORDER, TOGETHER WITH INTEREST UNDER SECTION 244A; (D) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION,

¶37

¶38

NC: 2026:KHC:34449 WP No. 17765 of 2026

¶39

HC-KAR

¶40

DIRECTING THE RESPONDENTS TO DECIDE THE PETITIONERS RECTIFICATION APPLICATIONS FOR ASSESSMENT YEAR 2018-19 VIZ., THE ONLINE RECTIFICATION REQUEST DATED 10.06.2022 (ARN 662107340100622 (ANNEXURE G1) AND THE APPLICATION DATED 14.03.2025 (ANNEXURE G2) WITHIN A PERIOD OF TWO WEEKS, AND TO REFUND TO THE PETITIONER THE SUM OF RS.34,29,338/EXTRACTED FOR THE SAID YEAR (OR SUCH OTHER SUM AS IS FOUND REFUNDABLE UPON A CORRECT DETERMINATION OF LIABILITY), TOGETHER WITH INTEREST UNDER SECTION 244A; (E) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO REFUND TO THE PETITIONER THE SUM OF RS.60,00,000/-RECOVERED FOR ASSESSMENT YEAR 2019-20, THE DEMAND HAVING BEEN REDUCED TO NIL BY THE RECTIFICATION ORDER DATED 01.08.2025 (DIN ITBA/REC/S/154_1/202526/1079225938(1)( ANNEXURE H1), TOGETHER WITH INTEREST UNDER SECTION 244A; (F) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO REFUND TO THE PETITIONER THE SUM OF RS.25,00,506/EXTRACTED FOR ASSESSMENT YEAR 2020-21, THE DEMAND HAVING BEEN REDUCED TO NIL BY THE RECTIFICATION ORDER DATED 04.08.2025 (DIN ITBA/REC/S/154-1/2025.

¶41

¶42

NC: 2026:KHC:34449 WP No. 17765 of 2026

¶43

HC-KAR

¶44

26/1079248404(1) ANNEXURE J2), TOGETHER WITH INTEREST UNDER SECTION 244A, AND TO DISPOSE OF THE PETITIONERS REFUND GRIEVANCE DATED 30.01.2026 FORTHWITH; (G) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO GIVE FULL EFFECT TO THE RECTIFICATION ORDER DATED 01.08.2025 (DIN ITBA/ REC/ S/ 154-1/ 2025-26/ 1079212309(1) ANNEXURE K1) FOR ASSESSMENT YEAR 2021-22, THE DEMAND HAVING BEEN REDUCED TO NIL, AND TO REFUND ANY SUM FOUND REFUNDABLE FOR THE SAID YEAR WITH INTEREST UNDER SECTION 244A; (H) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO REFUND TO THE PETITIONER THE SUM OF RS.62,54,560/-COERCIVELY RECOVERED FOR ASSESSMENT YEAR 2022-23, THE DEMAND HAVING BEEN REDUCED TO NIL BY THE RECTIFICATION ORDER DATED 05.08.2025 (DIN) ITBA/REC/S/1541/2025-26/1079278357(1) (ANNEXURE L2) SAVE AND EXCEPT SUCH SUM, NOT EXCEEDING RS.10,00,000/-, AS MAY FINALLY BE FOUND PAYABLE UPON THE REASSESSMENT CONSEQUENT TO THE ORDER UNDER SECTION 263 DATED 10.02.2026 (DIN ITBA/REV/ F/REV5/2025-26/1085833586(1)ANNEXURE L4) AND THE PENDING ITAT APPEAL (ITA NO. 2391/BANG/2026, ACKNOWLEDGEMENT NO. 1800100975), THE

¶45

¶46

NC: 2026:KHC:34449 WP No. 17765 of 2026

¶47

HC-KAR

¶48

PETITIONER NOT PRESSING FOR THE PROTECTION OF THE 20 PERCENT CEILING UNDER THE CBDT OFFICE MEMORANDUM DATED 29.02.2016 R/W 31.07.2017 IN RESPECT OF THAT LIMITED AMOUNT, TOGETHER WITH INTEREST UNDER SECTION 244A ON THE AMOUNT REFUNDABLE; (I) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS TO DECIDE THE PETITIONERS RECTIFICATION APPLICATION DATED 14.03.2025 (RECEIVED 17.03.2025) FOR ASSESSMENT YEAR 2023-24 (ANNEXURE M2) WITHIN A PERIOD OF TWO WEEKS, AND TO REFUND TO THE PETITIONER THE SUM OF RS.70,80,614/- RECEIVED BY THE DEPARTMENT ON THIS HEAD (RS.40,00,000/-RS.10,19,066/-COERCIVE RECOVERY PLUS VOLUNTARY PAYMENTS RS.20,61,548/- ADJUSTED FROM THE PETITIONERS AY 2016-17 REFUND ON 30.12.2025), OR SUCH OTHER SUM AS MAY BE FOUND REFUNDABLE, TOGETHER WITH INTEREST UNDER SECTION 244A; (J) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENTS NOT TO ADJUST, UNDER SECTION 245 OF THE ACT OR OTHERWISE, ANY REFUND DUE TO THE PETITIONER AGAINST THE ERRONEOUS DEMANDS FORMING THE SUBJECT MATTER OF THIS PETITION, AND TO QUASH THE INTIMATIONS UNDER SECTION 245 (ANNEXURE D) TO THAT EXTENT.

¶49

8 - NC: 2026:KHC:34449 WP No. 17765 of 2026

¶50

HC-KAR

¶51

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

¶52

ORAL ORDER

¶53

The learned counsel for the petitioner has filed

¶54

a memo which reads as under:

¶55

1. The Petitioner has approached this Hon’ble Court under Articles 226 and 227 of the Constitution of India, aggrieved by the coercive recovery effected against him and seeking refund of the sums recovered and retained by the Respondents in respect of Assessment Years 2015-16 to 2023-24.

¶56

2. The Petitioner submits that the said Writ Petition was presented before this Hon’ble Court both by way of electronic filing and by presentation of the physical papers. Owing to an inadvertent error at the time of filing, the electronic filing and the physical filing came to be treated as two separate petitions and two separate writ petition numbers came to be assigned to one and the same Writ Petition , namely

¶57

9 - NC: 2026:KHC:34449 WP No. 17765 of 2026

¶58

HC-KAR

¶59

W.P.No.17286 of 2026 and W.P.No.17765

¶60

of 2026 (the present petition).

¶61

3. Both the said petitions are between the same parties, arise out of the very same cause of action, and seek identical reliefs. They are, in substance and effect, one and the same Writ Petition, and the duplication is solely the result of the aforesaid inadvertent error and not on account of any act of the Petitioner.

¶62

4. W.P.No.17286 of 2026 (filed on 08.06.2026) has already been registered, entertained and is being actively prosecuted before this Hon’ble Court. This Hon’ble Court has been pleased to pass orders therein, including the order dated 24.06.2026, and seeks to withdraw the same, the cause being prosecuted in W.P.No.17286 of 2026.

¶63

PRAYER

¶64

It is therefore most respectfully prayed that this Hon’ble Court may be graciously pleased to permit the Petitioner to withdraw W.P.No.17765 of 2026, and to

¶65