By Sri. Y v. Raviraj, Advocate

Digitallysigned bySHAKAMBARILocation: HighCourt ofKarnataka,DharwadBench IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18 DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 100028 OF 2022C/W INCOME TAX APPEAL NO. 100025 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX NAVANAGAR, HUBLI, DIST: DHARWAD NAVANAGAR, HUBLI, DIST: DHARWAD 2. DCIT, CENTRAL CIRCLE, BELAGAVI, KARNATAKA. BELAGAVI, KARNATAKA. …APPELLANTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE) AND: SRI PRASAD KIRAN THAKUR, 180, GURUWAR PETH, TILAKWADI, BELAGAVI, 590 001. PAN ACXPT 9822 E …RESPONDENT (BY SRI. H. R. KAMBIYAVAR, ADVOCATE AND; SRI. ASHOK A. KULKARNI, ADVOCATES) SRI. ASHOK A. KULKARNI, ADVOCATES) NC: 2025:KHC-D:3218-DBITA No. 100028 of 2022C/W ITA No. 100025 of 2023 THIS INCOME-TAX APPEAL IS FILED U/S 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO. 57/PAN/2018, DATED 05.05.2022 FOR THE AY 2013-14 MARKED AS ANNEXURE A AND CONFIRM THE ORDER DATED 30.12.2016 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI FOR THE A.Y 2013-14 AS ENCLOSED AND MARKED AS ANNEXURE C. IN INCOME TAX APPEAL NO. 100025 OF 2023: BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, NAVANAGAR, HUBLI, NAVANAGAR, HUBLI, 2. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, KARNATAKA. CENTRAL CIRCLE, BELAGAVI, KARNATAKA. (BY SRI. Y. V. RAVIRAJ, ADVOCATE) …APPELLANTS AND: MS. SAI KIRAN THAKUR, 180, GURUWAR PETH, TILAKWADI, BELGAVI, [PAN: ] …RESPONDENT (BY SRI. KUSHAL V. BOLMAL, ADVOCATE AND; SRI. ASHOK A. KULKARNI, ADVOCATES) THIS INCOME-TAX APPEAL IS FILED U/S 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO. 58/PAN/2018, DATED 05.05.2022 FOR THE AY - 3 - NC: 2025:KHC-D:3218-DBITA No. 100028 of 2022C/W ITA No. 100025 of 2023 2014-15 MARKED AS ANNEXURE -A AND CONFIRM THE ORDER DATED 30.12.2016 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI FOR THE A.Y 2014-15 AS ENCLOSED AND MARKED AS ANNEXURE C. THESE APPEALS ARE COMING ON FOR ORDERS, THIS DAY, THE COURT DELIVERED THE JUDGMENT THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD) The learned counsel for the appellants has filed a memo to withdraw the appeals citing the revision of monetary limits by the Central Board of Direct taxes for filing appeals before various Appellate Forums. In light of the above, the appeals are dismissed as not maintainable, but otherwise leaving all questions open. Sd/- (B.M.SHYAM PRASAD) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE