Karnataka High Court
Central Board Of Direct Taxes vs L Venkataramana Raju on 3 November, 2023
Bench: Chief Justice, Krishna S Dixit
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NC: 2023:KHC:39114-DB
WA No. 1059 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF NOVEMBER, 2023
PRESENT
THE HON'BLE MR PRASANNA B. VARALE, CHIEF JUSTICE
AND
THE HON'BLE MR JUSTICE KRISHNA S DIXIT
WRIT APPEAL NO. 1059 OF 2022 (LA-KIADB)
BETWEEN:
1. CENTRAL BOARD OF DIRECT TAXES
GOVERNMENT OF INDIA,
MINISTRY OF INDIA,
DEPARTMENT OF REVENUE,
ITA IT DIVISION, NORTH BLOCK,
NEW DELHI 110 001.
2. UNION OF INDIA
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, 146-C,
NORTH BLOCK, NEW DELHI 110 001.
Digitally signed (REP BY ITS SECRETARY)
by SHARADA
VANI B 3. THE CHIEF COMMISSIONER OF
Location: HIGH INCOME TAX (TDS)
COURT OF NO. 59, HMT BHAVAN, 4TH FLOOR,
KARNATAKA BELLARY ROAD, GANGADHAR,
BENGALURU 560 032.
4. INCOME TAX OFFICER,
WARD V20(3), BENGALURU CIRCLE,
UNITY BUILDING ANNEX,
MISSION ROAD, BENGALURU 560 001.
...APPELLANTS
(BY SRI. SANMATHI E I.,ADVOCATE)
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WA No. 1059 of 2022
AND:
1. L VENKATARAMANA RAJU,
S/O LATE R L RAJU
AGED ABOUT 81 YEARS,
2. SMT. V JAYASHREE
W/O L VENKATARAMANA RAJU,
AGED ABOUT 72 YEARS,
3. V RAMACHANDRA RAJU
S/O ATE VENKATARAMAN RAJU,
AGED ABOUT 55 YEARS,
4. V BADARINARAYAN
S/O K VENKATARAMANA RAJU,
AGED ABOUT 50 YEARS,
RESPONDENTS No.1 TO 4 ARE
R/O NO.76, RANGA RAO ROAD,
SHANKARAPURAM, BENGALURU 560 004.
5. V GEETHA,
D/O L. VENKATARAMANA RAJU,
W/O M.S CHANDRASHEKARA RAJU,
R/AT FLAT NO. 2A, KANJI APARTMENTS
WEST ANJANEYA TEMPLE STREET,
BASAVANAGUDI, BANGALORE - 560 004.
6. THE STATE OF KARNATAKA
REP BY ITS ADDITIONAL CHIEF SECRETARY,
COMMERCE AND INDUSTRIES DEPARTMENT
COMMERCE AND INDUSTRIES DEPARTMENT,
NO.106, 1ST FLOOR, VIKAS SOUDHA,
BENGALURU 560 001.
7. KARNATAKA INDUSTRIAL AREA DEVELOPMENT
BOARD , 4TH AND 5TH FLOOR, EAST WING,
KHANIZA BHAVAN, NO. 49,
RACE COURSE ROAD, BENGALURU 560 001.
REP BY ITS CHIEF EXECUTIVE OFFICER AND
EXECUTIVE MEMBER
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WA No. 1059 of 2022
8. THE SPECIAL DEPUTY COMMISSIONER
KARNATAKA INDUSTRIAL AREAS
DEVELOPMENT BOARD
(METRO RAIL PROJECT)
MAHARSHI ARVIND BHAVAN,
1ST FLOOR, NRUPATHUNGA ROAD,
BENGALURU 560 001.
9. THE SPECIAL LAND ACQUISITION OFFICER
KARNATAKA INDUSTRIAL
AREAS DEVELOPMENT BOARD,
(METRO RAIL PROJECT)
MAHARSHI ARVIND BHAVAN,
1ST FLOOR , NRUPATHUNGA ROAD,
BENGLAURU 560 001.
10. THE BANGALORE METRO RAIL
CORPORATION LIMITED
HAVING ITS OFFICE AT BMTC COMPLEX,
III RD FLOOR, K H ROAD,
SHANTHINAGAR,
BENGALURU 560 027.
...RESPONDENTS
(BY SMT. SHWETA KRISHNAPPA., AGA FOR R-6;
SRI. ASHOK N NAYAK., ADVOCATE FOR R7 TO R9)
THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO I) SET ASIDE THE
ORDER DATED 21/04/2022 IN WP NO.53718/2017 PASSED BY
THE HON BLE LEARNED SINGLE JUDGE AND II) GRANT SUCH
OTHER ORDER.
THIS WRIT APPEAL COMING ON FOR ORDERS THIS DAY,
CHIEF JUSTICE DELIVERED THE FOLLOWING:
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WA No. 1059 of 2022
JUDGMENT
In view of order dated 27.09.2023 passed by the
Division Bench in W.A.No.890/2022 (LA-KIADB) c/w
W.A.No.892/2022 (LA-KIADB) and W.A.No.1070/2022
(LA-KIADB), this appeal having the same fact matrix is
also dismissed.
Sd/-
CHIEF JUSTICE
Sd/-
JUDGE
Snb/
