Ita/178/2024 Of The Pr. Commissioner Of Income Tax v. Shri Reddy Veeranna

Digitally signedby SHAKAMBARILocation: HIGHCOURT OFKARNATAKA NC: 2025:KHC:9090-DBITA No. 178 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 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. 178 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL, 3 FLOOR, C.R.BUILDING, QUEENS ROAD, BENGALURU-560 001 CENTRAL, 3 FLOOR, C.R.BUILDING, QUEENS ROAD, BENGALURU-560 001 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3), 3 FLOOR, C.R.BUILDING, QUEEN'S ROAD, BENGALURU-560 001. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, ADVOCATE) AND: SHRI. REDDY VEERANNA NO. 9/1, 2 FLOOR,CLASSIC COURT, RICHMOND ROAD, BENGALURU-560 025 PAN: …RESPONDENT (BY SRI. SHANKAR S, SENIOR COUNSEL FOR SRI. MADHUSUDHAN U.A, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/11/2023 PASSED IN IT(TP)A NO.1112/BANG/2022, FOR THE ASSESSMENT YEAR 2012-2013 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1112/BANG/2022 DATED 30.11.2023 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU AND ETC. THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: 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) The subject matter of this appeal is substantially similar to the one in ITA.No.37/2022, negatived by this Bench vide order dated 03.03.2025 on the ground that once a provision of a statute is omitted by way of amendment, the same shall be treated as having not existed at any point of time. In view of the above, this appeal is also liable to meet the same fate, and accordingly, it is dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE AM Sd/- (RAMACHANDRA D. HUDDAR) JUDGE