SHRI.MALIKARJUN S/O SHRI VEERAPPA BALLARY, vs. THE INCOME TAX OFFICER AYAKAR BHAVAN BIJAPUR

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 10TH DAY OF FEBRUARY, 2016 PRESENT THE HON'BLE MR.JUSTICE RAM MOHAN REDDY AND THE HON'BLE MR.JUSTICE ARAVIND KUMAR I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 IN I.T.A.No.200006/2015 BETWEEN: The Commissioner of Income Tax, Gulbarga … Appellant (By Sri Ameet Kumar Deshpande, Adv.) AND: Sri Dhaval Joban Putra Aged about 39 years Occ: Business C/o Thakkar Manganlal & Bros. Patel Road, Raichur … Respondent (By Sri V.K.Gurunathan, Adv. for Sri S. Parthasarathi, Adv.)

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 2 This Income Tax Appeal is filed under Section 260(A) of the Income Tax Act, praying to allow this appeal and set aside the order dated 19.09.2014 (received by the Appellant on 15.12.2014) passed in I.T.A.No.729/B/13 on the file of the Income Tax Appellate Tribunal, Bangalore-B Bench, Bangalore, setting aside the order passed under Section 263 of the Income Tax Act, dated 27.03.2013 by the Commissioner of Income Tax, Gulbarga, and to pass any other appropriate order as may be necessary, in the interest of justice. IN I.T.A.No.200009/2015 BETWEEN: The Commissioner of Income Tax Gulbarga … Appellant (By Sri Ameet Kumar Deshpande, Adv.) AND: Sri Himanshu Aged about 42 years Occ: Business C/o Thakkar Manganlal & Bros. Patel Road Raichur-584101 … Respondent

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 3 (By Sri V.K. Gurunathan, Adv. for Sri S. Parthasarathi, Adv.) This Income Tax Appeal is filed under Section 260(A) of the Income Tax Act, praying to allow this appeal and set aside the order dated 19.09.2014 (received by the Appellant on 15.12.2014) passed in I.T.A.No.727/B/13 on the file of the Income Tax Appellate Tribunal, Bangalore-B Bench, Bangalore, setting aside the order passed under Section 263 of the Income Tax Act, dated 27.03.2013 by the Commissioner of Income Tax, Gulbarga, and to pass any other appropriate order as may be necessary, in the interest of justice. IN I.T.A.No.200008/2015 BETWEEN: The Commissioner of Income Tax Gulbarga … Appellant (By Sri Ameet Kumar Deshpande, Adv.) AND: Sri A. Saibaba Aged about 42 years

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 4 Occ: Business C/o Thakkar Manganlal & Bros. Patel Road, Raichur … Respondent By Sri V.K. Gurunathan, Adv. for Sri S. Parthasarathi, Adv.) This Income Tax Appeal is filed under Section 260(A) of the Income Tax Act, praying to allow this appeal and set aside the order dated 19.09.2014 (received by the Appellant on 15.12.2014) passed in I.T.A.No.730/B/13 on the file of the Income Tax Appellate Tribunal, Bangalore-B Bench, Bangalore, setting aside the order passed under Section 263 of the Income Tax Act, dated 27.03.2013 by the Commissioner of Income Tax, Gulbarga, and to pass any other appropriate order as may be necessary, in the interest of justice. IN I.T.A.No.200007/2015 BETWEEN: The Commissioner of Income Tax Gulbarga … Appellant (By Sri Ameet Kumar Deshpande, Adv.)

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 5 AND: Sri Vaibhav Aged about 40 years Occ: Business C/o Thakkar Manganlal & Bros. Patel Road, Raichur-584101 … Respondent By Sri V.K. Gurunathan, Adv. for Sri S. Parthasarathi, Adv.) This Income Tax Appeal is filed under Section 260(A) of the Income Tax Act, praying to allow this appeal and set aside the order dated 19.09.2014 (received by the Appellant on 15.12.2014) passed in I.T.A.No.728/B/13 on the file of the Income Tax Appellate Tribunal, Bangalore-B Bench, Bangalore, setting aside the order passed under Section 263 of the Income Tax Act, dated 27.03.2013 by the Commissioner of Income Tax, Gulbarga, and to pass any other appropriate order as may be necessary, in the interest of justice. IN I.T.A.No.200010/2015 BETWEEN: The Commissioner of Income Tax Gulbarga … Appellant (By Sri Ameet Kumar Deshpande, Adv.)

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 6 AND: Sri Sagar Thakkar Aged about 45 years Occ: Business R/o No.1-10-162 Station Road, Raichur … Respondent By Sri V.K. Gurunathan, Adv. for Sri S. Parthasarathi, Adv.) This Income Tax Appeal is filed under Section 260(A) of the Income Tax Act, praying to allow this appeal and set aside the order dated 19.09.2014 (received by the Appellant on 15.12.2014) passed in I.T.A.No.726/B/13 on the file of the Income Tax Appellate Tribunal, Bangalore-B Bench, Bangalore, setting aside the order passed under Section 263 of the Income Tax Act, dated 27.03.2013 by the Commissioner of Income Tax, Gulbarga, and to pass any other appropriate order as may be necessary, in the interest of justice. These appeals coming on for admission this day, Ram Mohan Reddy J., delivered the following:

I.T.A.No.200006/2015 A/w I.T.A.No.200009/2015 C/w I.T.A.Nos.200008/2015 200007/2015, 200010/2015 7 JUDGMENT Since common questions of law and that of fact arise for decision making, with the consent of the learned counsel, appeals are clubbed together, finally heard and disposed off by this order. 2. Learned counsel for the appellant revenue submits that in the light of the Circular No.21/2015 dated 10.12.2015 of the Central Board Direct Taxes, these appeals do not survive for consideration and seeks leave to withdraw the appeals. 3. Recording the submission, these appeals are dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE sdu