Ita/13/2023 Of Sri. Gangahanumaiah v. Income Tax Officer
High Court
05 Mar 2025 In favour of: Unclear
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/13/2023 Of Sri. Gangahanumaiah v. Income Tax Officer
Date of order
05 Mar 2025
Assessment year(s)
—
Outcome
Other
Case summary
In Ita/13/2023 Of Sri. Gangahanumaiah v. Income Tax Officer, the High Court (2025) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitally signedby SHAKAMBARILocation: HIGHCOURT OFKARNATAKA
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF MARCH, 2025
PRESENT
THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND
THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 13 OF 2023
BETWEEN:
SRI. GANGAHANUMAIAH LAKSHMINARAYANA, AGED ABOUT 45 YEARS, NO.28, LAKSHMIPURA POST, DASANAPURA HOBLI, BYLAKONENAHALLY, BENGALURU-562 123
…APPELLANT
(BY SRI. RAMA MURTHY R., ADVOCATE)
AND:
INCOME TAX OFFICER, WARD NO. 6(2)(5), 5 FLOOR, BMTC BUILDING, KORAMANGALA 6 BLOCK, BENGALURU-560 095
…RESPONDENT
(BY SRI. M. DILIP, ADVOCATE)
THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO 1 FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN.
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
- 2 -
NC: 2025:KHC:9317-DB
ITA No. 13 of 2023
CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and
HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)
Learned counsel for the appellant has filed a memo dated 20.02.2025 seeking leave of this Court to withdraw the appeal. Memo reads as under:
"The above appeal has been filed by challenging the order of the learned Income Tax Appellate Tribunal, Bengaluru Bench, Bengaluru in ITA No.1250/BANG/2019 dated 15.09.2022. The above appeal has been admitted by this Hon'ble High Court on 20.02.2023 and still pending under the consideration of this Hon'ble High Court.
During the pendency of the appeal, the appellant opted the benefit i.e., one time settlement under the VIVAD SE VISHWAS ACT 2022 and the appellant is herewith humbly prays this Hon'ble High Court be pleased to permit the appellant to withdraw the above appeal".
2. There is no objection from the Panel Counsel appearing for the Revenue to grant leave to withdraw the appeal.
3. In view of the above, appeal is disposed off as having been withdrawn, in terms of the memo. Cost made easy.
Sd/- (KRISHNA S DIXIT) JUDGE
Sd/- (RAMACHANDRA D. HUDDAR) JUDGE
DH List No.: 1 Sl No.: 3 CT:SNN
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