The Commissioner Department Of Income ... vs Sri N Shashank Kumar
2025 Latest Caselaw 8738 Kant

Karnataka High Court

The Commissioner Department Of Income ... vs Sri N Shashank Kumar on 23 September, 2025

                                                 -1-
                                                           NC: 2025:KHC:38210-DB
                                                             WA No. 196 of 2025


                    HC-KAR



                          IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                             DATED THIS THE 23RD DAY OF SEPTEMBER, 2025

                                              PRESENT
                             THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
                                                 AND
                                  THE HON'BLE MR. JUSTICE C M JOSHI
                                WRIT APPEAL NO. 196 OF 2025 (LA-KIADB)
                   BETWEEN:

                   1.   THE COMMISSIONER DEPARTMENT OF
                        INCOME TAX CR ROAD, NO.1,
                        QUEENS ROAD, BANGALORE-01.

                   2.   UNION OF INDIA,
                        MINISTRY OF FINANCE,
                        DEPARTMENT OF REVENUE,
                        NEW DELHI,
                        BY ITS SECRETARY TO GOVERNMENT.
                                                                  ...APPELLANTS
                   (BY SRI SANMATHI E I, ADVOCATE)

                   AND:

Digitally signed
by NANDINI R       1.   SRI N SHASHANK KUMAR,
Location:               S/O C NARAYANA REDDY,
HIGH COURT              AGED ABOUT 44 YEARS,
OF                      R/AT SUSHEELA NARAYANA NILAYA,
KARNATAKA
                        ADJACENT TO MEENAKSHI TEMPLE,
                        13TH KM BANNERGHATTA ROAD,
                        BANGALORE-560 076.

                   2.   THE STATE OF KARNATAKA,
                        BY ITS PRINCIPAL SECRETARY,
                        COMMERCE AND INDUSTRIES DEPARTMENT,
                        VIKASA SOUDHA, DR AMBEDKAR VEEDHI,
                        BANGALORE-560 001.
                            -2-
                                      NC: 2025:KHC:38210-DB
                                        WA No. 196 of 2025


 HC-KAR



3.   KARNATAKA INDUSTRIAL AREA
     DEVELOPMENT BOARD,
     BY ITS EXECUTIVE OFFICER AND
     EXECUTIVE MEMBER (CEO AND EM),
     4TH FLOOR, KHANIJA BHAVAN,
     RACE COURSE ROAD, BANGALORE-570 001.

4.   SPECIAL LAND ACQUISITION OFFICER
     KIADB (METRO),
     NO.14/3, ARAVINDA BHAVANA,
     NRUPATHUNGA ROAD, BANGALORE-570 001.

5.   BANGALORE METRO RAIL CORPORATION
     LIMITED,
     BMTC COMPLEX, 3RD FLOOR, KH ROAD,
     SHANTHINAGAR, BANGALORE-570 027.
     REP. BY ITS MANAGING DIRECTOR.
                                           ...RESPONDENTS
(BY SMT. NAMITHA MAHESH, AGA FOR R-2)

      THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED
24.04.2024 IN WRIT PETITION NO. 8408 OF 2024 (LA-KIADB)
PASSED BY THE HON'BLE LEARNED SINGLE JUDGE AND; (2)
GRANT SUCH OTHER ORDER AS THIS HON'BLE COURT DEEMS
FIT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, IN
THE INTEREST OF EQUITY AND JUSTICE.

      THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:


CORAM:    HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
          and
          HON'BLE MR. JUSTICE C M JOSHI
                                       -3-
                                                  NC: 2025:KHC:38210-DB
                                                     WA No. 196 of 2025


 HC-KAR



                              ORAL JUDGMENT

(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

1. Learned counsel for the appellants fairly points out that the

appellants have also filed another appeal against the impugned

order being WA.No.961/2024.

2. Two appeals against the same order by the same parties

shall not be maintainable.

3. Accordingly, the present appeal is disposed of.

4. It is clarified that this order will not prejudice the appellants in

pursuing WA.No.961/2024.

5. Pending applications are disposed of.

Sd/-

(VIBHU BAKHRU) CHIEF JUSTICE

Sd/-

(C M JOSHI) JUDGE

NR/-