By Sri. Y v. Raviraj, Adv

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 17 DAY OF SEPTEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE S.N. SATYANARAYANA AND THE HON’BLE MR.JUSTICE P.G.M. PATIL I.T.A. NO. 100129/2015 C/W I.T.A.NO.100128/2015, I.T.A.NO.100102/2015, I.T.A.NO.100104/2015, I.T.A.NO.100127/2015 & I.T.A.NO.100130/2015 IN I.T.A. NO. 100129/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI DR. B. R. AMBEDKAR ROAD, BELAGAVI 2.THE INCOME TAX OFFICER, WARD 1(1), BELAGAVI. WARD 1(1), BELAGAVI. (By SRI. Y. V. RAVIRAJ, ADV.) ... APPELLANTS AND M/S. PANCHAMUKHI BUILDERS 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.268/PNJ/2014, DATED 12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100128/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2.THE INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. JAI GANESH BUILDERS & DEVELOPERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961 PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.275/PNJ/2014 DATED 12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100102/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2.THE INCOME TAX OFFICER, WARD -1(1),BELAGAVI DIST: BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND SHRI KIRAN M JADHAV, PROP: VIMAL BUILDERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW THE APPEAL AND SET - ASIDE THE ORDERS PASSED BY THE INCOME - TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.270/PNJ/2014, DTD:12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100104/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2.THE INCOME TAX OFFICER, WARD -1(1), BELAGAVI DIST: BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND SHRI KIRAN M JADHAV, PROP: VIMAL BUILDERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.272/PNJ/2014 DATED 12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100127/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2.THE INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. JAI GANESH BUILDERS & DEVELOPERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE IN I.T.A.NO.100127/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2.THE INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. JAI GANESH BUILDERS & DEVELOPERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME - TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.274/PNJ/2014, DTD:12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100130/2015: BETWEEN 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX DR. B. R. AMBEDKAR ROAD, BELAGAVI. DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2.THE INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. PANCHAMUKDHI BUILDERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: . ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO a) FORMULATE THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.269/PNJ/2014 DATED 12.03.2015 AND CONFIRM THE ORDER PASSED BY THE COMMISSIONER OF INCOME (APPEALS), BELGAUM IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS COMING ON FOR FINAL HEARING, THIS DAY, S.N.SATYANARAYANA,J, DELIVERED THE FOLLOWING: JUDGMENT These appeals are in challenge to the revenue order granted in favour of the assessee. The learned counsel for the appellants would bring to the notice of this Court that in the light of recent circular bearing No.17/2019 dated 08.08.2019, the present appeals do not survive, in view of the pecuniary limitation prescribed under the aforesaid circular, is in excess of challenge to the order impugned. Hence, he seek permission to withdraw the appeals filed by the revenue. Memo is accepted. Appellants are permitted to withdraw the appeals. Accordingly, withdrawn. KGK appeals are dismissed SD/- JUDGE SD/- JUDGE as