THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI JAGADISH N HINDUJA

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ITA/525/2023HC KarnatakaKAHC01041811202306 August 2025Bench: S.G.PANDIT,K. V. ARAVIND2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appellant (Income Tax Department) filed a memo seeking permission to withdraw the appeal. The Court granted the permission and dismissed the appeal as withdrawn.

What were the facts?

The Income Tax Department filed an appeal before the High Court of Karnataka against an order passed by the Income Tax Appellate Tribunal. The appeal was for the Assessment Year 2006-2007.

What were the issues?

The primary issue was whether the appeal filed by the Income Tax Department should be allowed to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:30444-DB ITA No. 525 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 525 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), PRESENT ADDRESS DCIT, CICRLE-3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, SENIOR STANDING COUNSEL)

AND:

SHRI JAGADISH N HINDUJA NO.7 AND 12, INDUSTRIAL SUBURB, TUMKUR ROAD, YESHWANTHPUR BENGALURU-560 022. PAN. ACPH 7291Q. …RESPONDENT

THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/07/2022 PASSED IN C.O.NO.48/BANG/2013 (IN ITA NO.1373/BANG/ 2012) FOR THE ASSESSMENT YEAR 2006-2007, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; II. ALLOW

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:30444-DB ITA No. 525 of 2023

THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO. 48/BANG/2013 (IN ITA NO. 1373/BANG/2012) DATED 22/07/2022 FOR ASSESSMENT YEAR 2006-2007 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU AND ETC.

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 K. V. ARAVIND

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

Learned counsel for the appellants files a memo dated 06.08.2025 seeking permission to withdraw the appeal. 2. Memo is placed on record. 3. The appeal is dismissed as withdrawn.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE MPK CT:bms List No.: 1 Sl No.: 5

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