Sri. Gangahanumaiah v. Income Tax Officer

Karnataka HC5 Mar 2025ITA/13/2023

Case brief

AI extract

What is this about?

NC: 2025:KHC:9317-DB; High Court of Karnataka at Bengaluru, Division Bench (Krishna S Dixit and Ramachandra D. Huddar, JJ.; oral judgment per Krishna S Dixit, J.), decided 05.03.2025. ITA No. 13 of 2023: Gangahanumaiah Lakshminarayana (appellant; Rama Murthy R.) v. Income Tax Officer, Ward No. 6(2)(5), Bengaluru (respondent; M. Dilip). Appeal under Sec.260-A of the Income Tax Act 1961 against ITAT Bengaluru Bench order in ITA No.1250/BANG/2019 dated 15.09.2022; admitted 20.02.2023; withdrawal sought by memo dated 20.02.2025 following settlement under the Vivad Se Vishwas Act 2022; disposed of as withdrawn, costs made easy; no merits ruling.

What did the court decide?

Leave to withdraw the appeal granted; appeal disposed of as having been withdrawn in terms of the memo dated 20.02.2025; costs made easy ¶¶33

Sri. Gangahanumaiah Vs Income Tax Officer — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:9317-DB ITA No. 13 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 5^TH DAY OF MARCH, 2025

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PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND

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THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

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INCOME TAX APPEAL NO. 13 OF 2023

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BETWEEN:

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SRI. GANGAHANUMAIAH LAKSHMINARAYANA, AGED ABOUT 45 YEARS, NO.28, LAKSHMIPURA POST, DASANAPURA HOBLI, BYLAKONENAHALLY, BENGALURU-562 123

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…APPELLANT

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(BY SRI. RAMA MURTHY R., ADVOCATE) AND:

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Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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INCOME TAX OFFICER, WARD NO. 6(2)(5), 5^TH FLOOR, BMTC BUILDING, KORAMANGALA 6^TH BLOCK, BENGALURU-560 095 …RESPONDENT

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(BY SRI. M. DILIP, ADVOCATE)

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THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO 1 FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN.

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THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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NC: 2025:KHC:9317-DB ITA No. 13 of 2023

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and

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HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

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ORAL JUDGMENT

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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Learned counsel for the appellant has filed a memo

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dated 20.02.2025 seeking leave of this Court to withdraw the appeal. Memo reads as under:

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"The above appeal has been filed by challenging the order of the learned Income Tax Appellate Tribunal, Bengaluru Bench, Bengaluru in ITA No.1250/BANG/2019 dated 15.09.2022. The above appeal has been admitted by this Hon'ble High Court on 20.02.2023 and still pending under the consideration of this Hon'ble High Court.

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During the pendency of the appeal, the appellant opted the benefit i.e., one time settlement under the VIVAD SE VISHWAS ACT 2022 and the appellant is herewith humbly prays this Hon'ble High Court be pleased to permit the appellant to withdraw the above appeal".

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