SHRI SUNIL VISHNU NAIK vs. THE ASSISTANT COMMISSIONER OF

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ITA/100011/2024HC KarnatakaKAHC02007067202404 August 2025Bench: CHIEF JUSTICE,C.M. POONACHA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed both appeals as withdrawn. The appellant was granted liberty to raise all available grounds before the competent authority.

What were the facts?

The appellant sought to withdraw the present appeals before the High Court. The appeals were filed under Section 260A of the Income-Tax Act, 1961, challenging an order of the Income Tax Appellate Tribunal.

What were the issues?

The primary issue was the appellant's request to withdraw the appeals, which was granted by the court.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI

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HC-KAR NC: 2025:KHC-D:9701-DB ITA No. 100012 of 2024 C/W ITA No. 100011 of 2024

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF AUGUST 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 100012 OF 2024 C/W INCOME TAX APPEAL NO. 100011 OF 2024

IN ITA NO. 100012/2024

BETWEEN:

SHRI RAJU BHALACHANDRA HONULE, 34, DHARMVEER SAMBHAJI NAGAR, VADGAON, BELAGAVI-590006, PAN: ABUPH9479H. …APPELLANT (BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, FEROJ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590001. …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME- TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE; ALLOW THE APPEAL AND SET-ASIDE THE IMPUGNED COMMON ORDER PRONOUNCED ON 23.01.2024 BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH IN IT(SS)A NO.10 TO 16/PAN/2022 (ANNEXURE ‘A’) FOR AY 2006-07 TO 2012-13, TO THE EXTENT QUESTIONED HEREIN; REMAND THE CASES TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ASSESSMENT AND ETC.

Digitally signed by YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC-D:9701-DB ITA No. 100012 of 2024 C/W ITA No. 100011 of 2024

IN ITA NO. 100011/2024

BETWEEN:

SHRI SUNIL VISHNU NAIK, #1, KALYAN NAGAR, VADGAON, BELAGAVI-590005, PAN: AEHPN3325G. …APPELLANT (BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, FEROJ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590001. …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME- TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET- ASIDE THE IMPUGNED COMMON ORDER PRONOUNCED ON 23.01.2024 BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH IN IT(SS)A NO.03 TO 09/PAN/2022 (ANNEXURE ‘C’) FOR AY 2006-07 TO 2012-13, TO THE EXTENT QUESTIONED HEREIN; REMAND THE CASES TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ASSESSMENT AND ETC.

THESE APPEALS, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS MADE THEREIN AS UNDER:

CORAM: THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C.M. POONACHA

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HC-KAR NC: 2025:KHC-D:9701-DB ITA No. 100012 of 2024 C/W ITA No. 100011 of 2024

ORAL JUDGMENT

(PER: THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

1.

After some arguments, learned counsel Mr. Sangram S. Kulkarni appearing for the appellant in both the appeals, seeks to withdraw the present appeals with liberty to raise all the grounds as available, before the competent authority. 2. Both the appeals are dismissed as withdrawn, with the aforesaid liberty.

Sd/- (VIBHU BAKHRU) CHIEF JUSTICE

Sd/- (C.M. POONACHA) JUDGE

HMB CT-MCK List No.: 1 Sl No.: 24

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