IN HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS 17 T H DAY OF SEPTEMBER, 2019 PRESENT HON BLE MR.JUSTICE S.N. SATYANARAYANA AND HON BLE MR.JUSTICE P.G.M. PATIL I.T.A. NO. 100129/2015 C/W I.T.A.NO.100128/2015, I.T.A.NO.100102/2015, I.T.A.NO.100104/2015, I.T.A.NO.100127/2015 & I.T.A.NO.100130/2015 IN I.T.A. NO. 100129/2015: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI 2. INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. PANCHAMUKHI BUILDERS 2 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: AAJFP2967L. ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, PRAYING TO a) FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; b) ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.268/PNJ/2014, DATED 12.03.2015 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100128/2015: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2. INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. JAI GANESH BUILDERS & DEVELOPERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: AAFFJ7739L. ... RESPONDENT 3 (By SRI. SANGRAM S. KULKARNI, ADV.) ITA FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961 PRAYING TO a) FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; b) ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.275/PNJ/2014 DATED 12.03.2015 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100102/2015: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2. INCOME TAX OFFICER, WARD -1(1),BELAGAVI DIST: BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND SHRI KIRAN M JADHAV, PROP: VIMAL BUILDERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: ACTPJ5991L. ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) 4 ITA IS FILED U/S.260A OF INCOME-TAX ACT 1961, PRAYING TO (a) FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW APPEAL AND SET - ASIDE ORDERS PASSED BY INCOME - TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.270/PNJ/2014, DTD:12.03.2015 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100104/2015: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2. INCOME TAX OFFICER, WARD -1(1), BELAGAVI DIST: BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND SHRI KIRAN M JADHAV, PROP: VIMAL BUILDERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: ACTPJ5991L. ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) 5 ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, PRAYING TO a) FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; b) ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.272/PNJ/2014 DATED 12.03.2015 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100127/2015: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2. INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. JAI GANESH BUILDERS & DEVELOPERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: AAFFJ7739L. ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED U/S.260A OF INCOME-TAX ACT 1961, PRAYING TO (a) FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY 6 INCOME - TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.274/PNJ/2014, DTD:12.03.2015 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME (APPEALS), BELGAUM. IN I.T.A.NO.100130/2015: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX DR. B. R. AMBEDKAR ROAD, BELAGAVI. 2. INCOME TAX OFFICER, WARD 1(1), BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.) AND M/S. PANCHAMUKDHI BUILDERS, 299/6, VIMAL GOODSHED ROAD, BELAGAVI. PAN: AAJFP2967L. ... RESPONDENT (By SRI. SANGRAM S. KULKARNI, ADV.) ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961, PRAYING TO a) FORMULATE APPEAL AND SET ASIDE ORDERS PASSED BY INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.269/PNJ/2014 DATED 12.03.2015 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME (APPEALS), BELGAUM IN INTEREST OF JUSTICE AND EQUITY. 7 THESE APPEALS COMING ON FOR FINAL HEARING, THIS DAY, S.N.SATYANARAYANA , J, DELIVERED F OLLOWING: JUDGMENT These appeals are in challenge to revenue order granted in favour of assessee. learned counsel for appellants would bring to notice of this Court that in light of recent circular bearing No.17/2019 dated 08.08.2019, present appeals do not survive, in view of pecuniary limitation prescribed under aforesaid circular, is in excess of challenge to order impugned. Hence, he seek permission to withdraw appeals filed by revenue. Memo is accepted. Appellants are permitted to withdraw appeals. 8 Accordingly, appeals are dismissed as withdrawn. SD/- JUDGE SD/- JUDGE KGK Principal Commissioner of Income-tax, Belagavi / Income-tax Officer, Ward-1(1), Belagavi v. Panchamukhi Builder