SMT. VARSHA UDAY RAIKAR SHRI KAMAL vs. THE INCOME TAX OFFICER

ITA/100022/2024HC KarnatakaKAHC02017056202406 November 2025Bench: S G PANDIT,GEETHA K.B.2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, considered the memo filed by the learned counsel for the appellant seeking withdrawal of the appeal. The memo requested liberty to avail appropriate remedies in accordance with law. The Court acknowledged the memo and placed it on record. Consequently, the appeal was dismissed as withdrawn. The Court granted the appellant liberty to avail appropriate remedies as per law. No decision was made on the substantial questions of law or the merits of the ITAT's order, as the appeal was withdrawn by the appellant.

What were the facts?

The appellant, Smt. Varsha Uday Raikar, filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Karnataka, Dharwad Bench. The appeal was against an order of the Income Tax Appellate Tribunal (ITAT) in ITA No.20/PAN/2024 for the Assessment Year 2017-18. The respondent is the Income Tax Officer, Ward-2, Belgaum. The appellant sought to set aside the ITAT's order. The procedural history leading to this appeal is not detailed in the provided text, beyond the fact that the ITAT order was challenged.

What were the issues?

1. Whether the substantial questions of law are to be formulated for deciding the appeal. (Question of law) Assessee's Contention: The assessee, through their counsel, filed a memo seeking withdrawal of the appeal. They requested liberty to avail appropriate remedies in accordance with law. No specific arguments were recorded in the judgment regarding the merits of the case or the ITAT's order. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. The appeal was withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC-D:15211-DB ITA No.100022 of 2024

IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 6TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. INCOME TAX APPEAL NO.100022 OF 2024 BETWEEN: SMT. VARSHA UDAY RAIKAR, SHRI KAMAL, NEAR AKSHATA MANGAL KARYA, D P SCHOOL ROAD, TILAKWDI, BELGAUM-590 006. …APPELLANT

(BY MISS. SAHONA CHAKRBORTY AND MR. PRADYMNA M.R., ADVOCATES)

AND:

THE INCOME TAX OFFICER, WARD-2, AYODHYA NAGAR, SADASHIV NAGAR, BELGAUM-590 006. …RESPONDENT

THIS ITA FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.20/PAN/2024 DATED 04.06.2024 FOR AY-2017-18 IN ANNEXURE-A & ETC.

Digitally signed by BHARATHI H M Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2025.11.13 11:16:31 +0530

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HC-KAR NC: 2025:KHC-D:15211-DB ITA No.100022 of 2024

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

CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B.

ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S G PANDIT)

Learned counsel for the appellant Ms. Sahona Chakraborty files a memo, dated 06.11.2025, seeking withdrawal of the appeal with liberty to avail appropriate remedy in accordance with law. Memo is placed on record.

Appeal is dismissed as withdrawn with liberty to avail appropriate remedy.

Sd/- (S G PANDIT) JUDGE

Sd/- (GEETHA K.B.) JUDGE

KMS, CT:VP LIST NO.: 1 SL NO.: 3

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