What did the High Court hold?

The High Court dismissed the writ appeal. The dismissal was based on a previous judgment by the same court in a related writ appeal that had affirmed the order under appeal.

The Assistant Commissioner of Income Tax filed a writ appeal against an order passed by a learned Single Judge. This appeal was directed against the order in a writ petition that had been decided along with other similar petitions.

What were the issues?

Whether the writ appeal filed by the revenue against the Single Judge's order was maintainable, given a prior similar dismissal by the High Court.

PCIT vs M/S Canara Bank | Karnataka High Court 2025

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HC-KAR NC: 2025:KHC:32397-DB WA No. 75 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 WRIT APPEAL No. 75 OF 2024 (T-IT) BETWEEN:

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1) (1), 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, BANGALORE-560095.

THE PRINCIPAL COMMISSIONER OF INCOME TAX-2 5TH FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORMANGALA, BANGALORE-560 095. …APPELLANTS (BY SRI. E.I. SANMATHI ADVOCATE)

AND:

M/S. UNITED SPIRITS LTD., UB TOWERS, No.24, VITTAL MALLYA ROAD, BENGALURU-560 001, REPRESENTED BY ITS VICE PRESIDENT. …RESPONDENT (BY SMT. MANASA ANANTHAM, ADVOCATE)

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:32397-DB WA No. 75 of 2024

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 17/08/2023 IN WP No.13953/2020 PASSED BY THE HON'BLE LEARNED SINGLE JUDGE.

THIS APPEAL COMING ON FOR PRELIMINARY HEARING, 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)

Heard Sri. E. I. Sanmathi, learned Senior Standing counsel for the appellants and Smt. Manasa Ananthan, learned counsel for the respondent and perused the writ appeal papers.

This writ appeal under Section 4 of the Karnataka High Court Act, 1961 is directed against the order dated 17.08.2023 in W.P. No.13953/2020. The order of the learned Single Judge is common order in W.P. Nos.13953/2020, 13934/2020 and 13946/2020. The same order i.e., in W.P. No.13934/2020 was the subject

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HC-KAR NC: 2025:KHC:32397-DB WA No. 75 of 2024

matter of W.A. No.68/2024 and this Court by judgment dated 06.08.2025 dismissed the same.

In view of the dismissal by affirming the order under appeal, the present writ appeal would no more survive. Hence, following the judgment dated 06.08.2025 in W.A. No.68/2024, the present appeal also stands dismissed.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

VBS List No.: 1 Sl No.: 42

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

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