THE PR. COMMISSIONER OF INCOME TAX vs. SHRI REDDY VEERANNA

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ITA/178/2024HC KarnatakaKAHC01032197202404 March 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that once a provision of a statute is omitted by amendment, it is to be treated as if it never existed. Therefore, the appeal was liable to meet the same fate as the previous similar appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax against an order of the Income-Tax Appellate Tribunal. The case involved assessment year 2012-2013 and was substantially similar to a previous appeal decided by the same bench.

What were the issues?

The primary issue was the legal implication of an omitted statutory provision on tax assessments. The court considered whether an omitted provision could still have legal effect.

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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NC: 2025:KHC:9090-DB ITA No. 178 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 178 OF 2024 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX CENTRAL, 3RD FLOOR, C.R.BUILDING, QUEENS ROAD, BENGALURU-560 001

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3), 3RD FLOOR, C.R.BUILDING, QUEEN'S ROAD, BENGALURU-560 001. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, ADVOCATE)

AND:

SHRI. REDDY VEERANNA NO. 9/1, 2ND FLOOR,CLASSIC COURT, RICHMOND ROAD, BENGALURU-560 025 PAN: AASPV4626M …RESPONDENT (BY SRI. SHANKAR S, SENIOR COUNSEL FOR SRI. MADHUSUDHAN U.A, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/11/2023 PASSED IN IT(TP)A NO.1112/BANG/2022, FOR THE ASSESSMENT YEAR 2012-2013 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1112/BANG/2022 DATED 30.11.2023 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-A AND CONFIRM THE ORDER OF

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:9090-DB ITA No. 178 of 2024

THE APPELLATE COMMISSIONER CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU AND ETC.

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT

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

The subject matter of this appeal is substantially similar to the one in ITA.No.37/2022, negatived by this Bench vide order dated 03.03.2025 on the ground that once a provision of a statute is omitted by way of amendment, the same shall be treated as having not existed at any point of time.

In view of the above, this appeal is also liable to meet the same fate, and accordingly, it is dismissed, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE AM

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