Initiating Officer Under The Pbpt Act, ... vs Sri T R Chandraiah
2024 Latest Caselaw 3942 Kant

Karnataka High Court

Initiating Officer Under The Pbpt Act, ... vs Sri T R Chandraiah on 8 February, 2024

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                                  -1-
                                                           NC: 2024:KHC:5381-DB
                                                           WA No. 1060 of 2023




                            IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                               DATED THIS THE 8TH DAY OF FEBRUARY, 2024

                                               PRESENT
                            THE HON'BLE MR. P.S.DINESH KUMAR, CHIEF JUSTICE
                                                 AND
                        THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA
                                 WRIT APPEAL NO. 1060 OF 2023 (GM-RES)
                       BETWEEN:

                       1.    INITIATING OFFICER UNDER THE PBPT ACT AND
                             DEPUTY COMMISSIONER OF INCOME TAX (BP)
Digitally signed by
VASANTHAKUMARY               NO. 208, 2ND FLOOR
BK
                             C.R. BUILDING
Location: High Court
of Karnataka                 QUEENS ROAD
                             BENGALURU - 560 001.

                       2.    THE ADJUDICATING AUTHORITY UNDER
                             THE PROHIBITION OF BENAMI PROPERTY
                             TRANSACTION ACT, 1988
                             ROOM NO 26, 4TH FLOOR,
                             JEEVANDEEP BUILDING
                             PARLIAMENT STREET
                             NEW DELHI - 110 001.

                       3.    UNION OF INDIA
                             MINISTRY OF FINANCE
                             THROUGH ITS SECRETARY (REVENUE)
                             DEPARTMENT OF REVENUE
                             NORTH BLOCK,
                             NEW DELHI - 110 001.
                                                                ...APPELLANTS
                       (BY SRI DILIP M., JUNIOR STANDING COUNSEL)
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                                    NC: 2024:KHC:5381-DB
                                    WA No. 1060 of 2023




AND:

1.   SRI T R CHANDRAIAH
     S/O LATE SRI T M RANGAPPA,
     AGED ABOUT 49 YEARS,
     RESIDING AT NO 288,
     SRI RANGANATHA SWAMY NILAYA,
     10TH CROSS, MEI LAYOUT,
     BENGALURU - 560 075.

2.   SRI H.K. SURESH
     S/O SRI KEMPEGOWDA
     AGED ABOUT 45 YEARS
     RESIDING AT NO 13,
     1ST MAIN ROAD,
     TEMPLE ROAD,
     CHANDRA LAYOUT,
     VIJAYANAGAR
     BANGALORE - 560 040.
                                       ...RESPONDENTS
(BY SMT. NILOUFER AKBAR, AGA FOR R1 & R2)

       THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER
PASSED BY THE LEARNED SINGLE JUDGE IN W.P.No.
50110/2019 (GM-RES) DATED 07.12.2022 AND ETC.


       THIS WRIT APPEAL, COMING ON FOR ORDERS, THIS
DAY, CHIEF JUSTICE, DELIVERED THE FOLLOWING:
                                             -3-
                                                            NC: 2024:KHC:5381-DB
                                                            WA No. 1060 of 2023




                                         JUDGMENT

Heard the matter on both merits and on delay.

2. Shri M.Dilip, learned Standing Counsel for the

Revenue submitted that the Hon'ble Single Judge has allowed the

Writ Petition by following the decision of Hon'ble Apex Court in

Union of India Vs. Ganapathi Dealcom Pvt. Ltd.1. Revenue has

filed a Review Petition before the Hon'ble Apex Court challenging

the said order.

3. Therefore, it would be superfluous to maintain

this writ appeal and it is accordingly, dismissed

with liberty to the Revenue to file an application

to recall this order in the event Revenue's Review Petition is

allowed by the Hon'ble Apex Court. Consequently, I.A.No.1/2023

for condonation of delay also stands dismissed.

No costs.

Sd/-

CHIEF JUSTICE

Sd/-

JUDGE KPS

Civil Appeal No.5783/2022 (DD.23.08.2022)