The Initiating Officer Under The Pbpt ... vs M/S Sobha Limited
2024 Latest Caselaw 1100 Kant

Karnataka High Court

The Initiating Officer Under The Pbpt ... vs M/S Sobha Limited on 11 January, 2024

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                                   -1-
                                                              NC: 2024:KHC:1949-DB
                                                                WA No. 1147 of 2023




                            IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                               DATED THIS THE 11TH DAY OF JANUARY, 2024

                                                PRESENT

                               THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR

                                                   AND

                           THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA

                               WRIT APPEAL NO. 1147 OF 2023 (GM-RES)

                      BETWEEN:

                      1.     THE INITIATING OFFICER
                             UNDER THE PBPT ACT, 1988
                             DEPUTY COMMISSIONER OF
Digitally signed by
                             INCOME TAX (BPU), NO.208
ANUSHA V
                             2NDFLOOR, C.R.BUILDING
Location: High               QUEEN'S ROAD
Court of                     BENGALURU-560 001
Karnataka
                      2.     APPROVING AUTHORITY (BPU)
                             JOINT COMMISSIONER OF
                             INCOME TAX (BP)
                             C.R.BUILDING
                             QUEEN'S ROAD
                             BENGALURU-560 001

                      3.     THE ADJUDICATING AUTHORITY
                             UNDER THE PBPT ACT, 1988
                             ROOM NO.26, 4TH FLOOR
                             JEEWANDEEP BUILDING
                             PARLIAMENT STREET
                             NEW DELHI-110 001

                      4.     UNION OF INDIA
                             THROUGH THE SECRETARY
                             MINISTRY OF FINANCE
                             DEPARTMENT OF REVENUE
                             GOVERNMENT OF INDIA
                             NORTH BLOCK
                             NEW DELHI-110 001                     ...APPELLANTS

                      (BY SHRI. M. DILIP, STANDING COUNSEL)
                            -2-
                                      NC: 2024:KHC:1949-DB
                                        WA No. 1147 of 2023




AND:

1.   M/S. SOBHA LIMITED
     SOBHA SARJAPUR-MARATHAHALLI
     OUTER RING ROAD (ORR)
     BELLANDUR POST
     BENGALURU-560 103
     REPRESENTED BY ITS
     MANAGING DIRECTOR
     JAGADISH CHANDRA SHARMA
     S/O LATE P.M. SHARMA
     AGED ABOUT 62 YEARS

2.   SMT. GOWRAMMA
     W/O LATE SRI. D.K. KEMPEGOWDA
     AGED ABOUT 80 YEARS
     KODIHALLI DHODDI VILLAGE
     KANAKAPURA TALUK
     RAMANGAR DISTRICT-562 117

3.   SHRI. D.K. SHIVKUMAR
     S/O SHRI. D.K. KEMPEGOWDA
     NO.252, 18TH MAIN
     SADASHIVNAGAR
     BENGALURU-560 103                    ...RESPONDENTS

       THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER
PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.1429/2021
DATED 05.09.2022 AND PASS SUCH OTHER SUITABLE ORDERS.

       THIS WRIT APPEAL, COMING ON FOR ORDERS, THIS DAY,
P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

                      JUDGMENT

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

NC: 2024:KHC:1949-DB

Dealcom Pvt. Ltd.1. Revenue has filed a Review Petition

before the Hon'ble Apex Court challenging the said

order.

2. 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.

3. In view of disposal of the appeal, pending

interlocutory applications, if any, do not survive for

consideration and they stand disposed of.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

AV

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