INCOME TAX OFFICER vs. SHAFFIK KHAN

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WA/1498/2026HC KarnatakaKAHC01036478202618 June 2026Author: S.G.PANDIT,RAJESH RAI K3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, following its previous decision in W.A.No.1141/2026 dated 17.04.2026, dismissed the present appeal. The reasoning provided is that the issue raised in this appeal was already considered and decided against the appellants (Revenue) in the aforementioned prior writ appeal. Therefore, the order of the learned Single Judge in W.P.No.16321/2024 was upheld implicitly by dismissing the Revenue's appeal. The operative direction was to dismiss the appeal. No specific issues were left undecided, as the appeal was disposed of based on a prior precedent.

What were the facts?

This case involves a Writ Appeal filed by the Income Tax Officer and another revenue authority against an order dated 21.08.2024 passed by a learned Single Judge in W.P.No.16321/2024. The respondent is Shaffik Khan. The appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The parties' counsel appeared before the Division Bench of the High Court of Karnataka. The core of the dispute and the specific assessment year(s) are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent writ appeal.

What were the issues?

The primary issue before the High Court was whether to allow the appeal and set aside the order dated 21.08.2024 passed by the learned Single Judge in W.P.No.16321/2024. The Revenue, as the appellant, sought to challenge the Single Judge's decision. The judgment does not explicitly state the specific grounds of appeal or the arguments made by either side. However, it is recorded that learned counsel for both parties submitted that the issue raised in the present appeal has been considered and answered against the appellants/Revenue in a previous decision, W.A.No.1141/2026 dated 17.04.2026. No specific provisions of the Income Tax Act were named in relation to the issue being contested.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 1498 OF 2026 (T-IT) BETWEEN:

1.

INCOME TAX OFFICER WARD 5 (2)(1), BMTC BUILDING,80 FT ROAD, KORAMANAGALA, BENGALURU – 560 095.

2.

ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 …APPELLANTS (BY SRI. THIRUMALESH M.,ADVOCATE)

AND:

SHAFFIK KHAN S/O AYUB KHAN, AGED ABOUT 34 YEARS, 34TH MAIN, SHAMANNA GARDEN, NEAR KHUDADAD MASHID, BENGALURU - 560 026 PAN EDCPK9957D …RESPONDENT (BY SRI. BALARAM R.RAO,ADVOCATE)

Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA

THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 21/08/2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.16321/2024 AND PASS SUCH OTHER ORDER.

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

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE RAJESH RAI K

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

This appeal is filed under Section 4 of the Karnataka High Court Act, 1961 questioning the learned Single Judge’s order dated 21.08.2024 in W.P.No.16321/2024.

2.

Heard learned senior standing counsel Sri.M.Thirumalesh for appellant/Revenue and learned counsel Sri.Balram R. Rao for respondent.

3.

Learned counsel appearing for both the parties would submit that the issue raised in the present appeal is considered and answered against the appellants/Revenue in W.A.No.1141/2026 dated 17.04.2026.

4.

Following the above decision dated 17.04.2026 in W.A.No.1141/2026, the present appeal also stands dismissed.

SD/- (S.G.PANDIT) JUDGE

SD/- (RAJESH RAI K) JUDGE

NC CT: RK List No.: 1 Sl No.: 7

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