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HC-KAR NC: 2025:KHC:32398-DB ITA No. 74 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH 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. 74 OF 2024 BETWEEN:
PRINCIPAL COMMISSIONER OF INCOME TAX-2i,
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 UDUPI. …APPELLANTS (BY SRI. E.I. SANMATHI, SENIOR STANDING COUNSEL) AND:
M/S CANARA BANK, ERSTWHILE SYNDICATE BANK, FM WING, HEAD OFFICE, 112, JC ROAD, BANGALORE 560002, PAN: AAACC6106G …RESPONDENT (BY SMT. MANASA ANANTHAN, ADVOCATE)
THIS ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26/07/2023 PASSED IN M.P. No.154/BANG/2023 ARISING OUT OF ITA No.228/BANG/2023
Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:32398-DB ITA No. 74 of 2024
FOR THE ASSESSMENT YEAR 2012-13. PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER PASSED BY INCOME TAX APPELLATE TRIBUNAL, BENCH C BANGALORE DATED 26/07/2023 IN M.P. No.154/BANG/2023 ARISING OUT OF ITA No. 228/BANG/2023 FOR A.Y 2012-13 IS PRODUCED AS (ANNEXURE A).
THIS APPEAL COMING ON FOR ADMISSION 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)
This appeal is filed under Section 260-A of the Income Tax Act, 1961 questioning the order dated 26.07.2023 in M.P. No.154/Bang/2023 passed by the Income Tax Appellate Tribunal in ITA No.228/Bang/2023 for the Assessment Year 2012-2013.
Heard Sri. E. I. Sanmathi, learned Senior Standing Counsel for the appellants-revenue and Smt. Manasa Ananthan, learned counsel for the respondent.
During the course of hearing, it is brought to our notice that the common order which is under challenge in the
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HC-KAR NC: 2025:KHC:32398-DB ITA No. 74 of 2024
above appeal (Annexure-A) dated 26.07.2023, was the subject matter of ITA No.75/2024 in respect of M.P. No.153/Bang/2023 in ITA No.227/Bang/2023. Co-ordinate bench of this Court under judgment dated 23.07.2025, dismissed the said appeal by following the decision dated 07.02.2023 in ITA Nos.97 & 98/2020.
In view of the above, we have no other option but to dismiss the appeal following the decision in ITA No.75/2024 dated 23.07.2025.
Accordingly, the above appeal stands dismissed.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
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