Disposed¶48

M/S the Hamlet, v. the Income Tax Officer Ward - 6(2)(4)

Income Tax Appeal – S.260-A, Income Tax Act, 1961

Karnataka HC7 Nov 2025ITA/153/2025

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Case brief

AI extract

What is this about?

Withdrawal/disposal of income tax appeal by memo; ITA No. 153 of 2025; M/s The Hamlet, Yeshwanthpur, Bengaluru (partner Karan Bagaria); counsel Shreehari Kutsa; respondent ITO Ward-6(2)(4) Bengaluru; filed under Section 260-A Income Tax Act 1961; impugned ITAT Bengaluru A Bench order ITA No.70/BANG/2023, AY 2010-11, dated 16.11.2023; Revenue's appeal ITA No.193/2024 dismissed 02.09.2025; liberty to revive appeal; oral judgment per B M Shyam Prasad with T.M.Nadaf; decision dated 07.11.2025.

What did the court decide?

Appeal disposed of as withdrawn, with liberty to revive it in the event the judgment in ITA 193/2024 is overturned by any superior court or under any other circumstances. ¶48

M/S the Hamlet, Vs the Income Tax Officer Ward - 6(2)(4) — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:45246-DB ITA No. 153 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7^TH DAY OF NOVEMBER, 2025 PRESENT

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THE HON'BLE MR. JUSTICE B M SHYAM PRASAD

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AND

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THE HON'BLE MR. JUSTICE T.M.NADAF

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INCOME TAX APPEAL NO. 153 OF 2025

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BETWEEN:

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M/S THE HAMLET,

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NO. 11, KEMWELL HOUSE,

TUMKUR ROAD,

YESHWANTHPUR, 560022

BENGALURU

Digitally signed by REKHA R Location: High Court of Karnataka

REP. BY ITS PARTNER

SRI KARAN BAGARIA,

AGED ABOUT 41 YEARS

SON OF LATE SRI SUBHASH

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BAGARIA

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…APPELLANT

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(BY SRI. SHREEHARI KUTSA.,ADVOCATE)

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2 - NC: 2025:KHC:45246-DB ITA No. 153 of 2025

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HC-KAR

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AND:

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THE INCOME TAX OFFICER WARD - 6(2)(4)

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BENGALURU

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2^ND FLOOR, BMTC BUILDING

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80 FEET ROAD, KORAMANGALA

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BENGALURU - 560095.

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…RESPONDENT

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THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLANT TRIBUNAL, BENGALURU, A BENCH IN ITA NO.70/BANG/2023 RELATING TO ASSESSMENT YEAR 2010-11 VIDE ITS ORDER DATED 16.11.2023.

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

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CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF

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NC: 2025:KHC:45246-DB ITA No. 153 of 2025

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HC-KAR

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ORAL JUDGMENT

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(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

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The learned counsel for the appellant has filed a

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memo which reads as under:

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"The Appellant humbly submits that the present appeal is filed challenging the order of the Income Tax Appellate Tribunal in ITA No. 70/BANG/2023 dated 16-11-2023 in so far as it was against the appellant. The Income Tax Appellate Tribunal was pleased to rule the matter in favour of the assessee/appellant on the merits of the matter. The Revenue filed statutory appeal before this Hon'ble court in ITA No.193/2024 which has since been dismissed by this Hon'ble High Court vide judgment dated 02.09.2025.

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It is humbly submitted that the present appeal of the assessee/appellant may be disposed as withdrawn with liberty to revive it in the event of the judgment of this Hon'ble Court in ITA 193/2024 being overturned by any superior court or under any other circumstances."

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NC: 2025:KHC:45246-DB ITA No. 153 of 2025

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HC-KAR

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With liberty, subject to all just exceptions, the

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appeal stands disposed of.

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Sd/- (B M SHYAM PRASAD) JUDGE

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