The Initiating Officer Under The Pbpt ... vs Smt Gowramma
2024 Latest Caselaw 965 Kant

Karnataka High Court

The Initiating Officer Under The Pbpt ... vs Smt Gowramma on 10 January, 2024

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                                   -1-
                                                                 NC: 2024:KHC:1250-DB
                                                                    WA No. 1142 of 2023




                         IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                            DATED THIS THE 10TH 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. 1142 OF 2023 (GM-RES)
                    BETWEEN:

                    1.      THE INITIATING OFFICER
                            UNDER THE PBPT ACT 1988
                            DEPUTY COMMISSIONER OF
                            INCOME TAX (BPU), NO. 208
                            2ND FLOOR, QUEENS ROAD
                            BENGALURU - 560 001

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

                    3.    UNION OF INIDA
                          THROUGH THE SECRETARY, MINISTRY OF FINANCE
                          DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA
                          NORTH BLOCK, NEW DELHI - 110 001
Digitally signed by
                                                             ...APPELLANTS
MALA K N
                    (BY SRI. DILIP M, JR. STANDING COUNSEL)
Location: HIGH COURT
OF KARNATAKA         AND:

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

                         THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
                    KARNATAKA HIGH COURT ACT PRAYING TO a. SET ASIDE THE
                                      -2-
                                                       NC: 2024:KHC:1250-DB
                                                          WA No. 1142 of 2023




ORDER PASSED BY THE LEARNED SINGLE JUDGE IN W.P. No.
27322/2019 DATED 05.09.2022 AND ETC.

     THIS 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 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.

Civil Appeal No.5783/2022, decided on 23.08.2022

NC: 2024:KHC:1250-DB

3. In view of dismissal of the appeal, pending

interlocutory applications, if any, do not survive for

consideration and they stand disposed of.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

PA CT:HS