IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 22ND DAY OF JANUARY, 2020 PRESENT HON'BLE MR. JUSTICE ARAVIND KUMAR AND HON'BLE MR. JUSTICE E.S.INDIRESH WEALTH TAX APPEAL No.1 OF 2016 C/W WEALTH TAX APPEAL No.2 OF 2016 C/W WEALTH TAX APPEAL No.3 OF 2016 IN WEALTH TAX APPEAL No.1 OF 2016: BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 6(1), BENGALURU. ... APPELLANTS (BY SMT.E.I.SANMATHI, ADVOCATE) 2 AND: SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU 560 054. ... RESPONDENT (BY SRI.A.SHANKAR, SR.COUNSEL FOR SRI.M.LAVA, ADVOCATE) THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.34/BANG/2014, FOR ASSESSMENT YEAR 2005-06 TO DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE APPEALLATE ORDER DATED:16.10.2015 PASSED BY ITAT, B BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.34/BANG/2014 FOR ASSESSMENT YEAR 2005-06 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN INTEREST OF JUSTICE AND EQUITY. IN WEALTH TAX APPEAL No.2 OF 2016: BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, BMTC COMPLEX, KORAMANGALA, 3 BENGALURU. 2. ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 6(1), BENGALURU. ... APPELLANTS (BY SMT.SANMATI, ADVOCATE) AND: SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU 560 054. ... RESPONDENT (BY SRI SHANKAR, SR.COUNSEL FOR SRI M.LAVA, ADVOCATE) THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.35/BANG/2014, FOR ASSESSMENT YEAR 2006-07 TO DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE APPEALLATE ORDER DATED:16.10.2015 PASSED BY ITAT, B BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.35/BANG/2014 FOR ASSESSMENT YEAR 2006-07 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN INTEREST OF JUSTICE AND EQUITY. 4 IN WEALTH TAX APPEAL No.3 OF 2016: BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 6(1), BENGALURU. ... APPELLANTS (BY SMT.SANMATI, ADVOCATE) AND: SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU 560 054. ... RESPONDENT (BY SRI SHANKAR, SR.COUNSEL FOR SRI M.LAVA, ADVOCATE) THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.36/BANG/2014, FOR ASSESSMENT YEAR 2007-08 TO DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE APPEALLATE 5 ORDER DATED:16.10.2015 PASSED BY ITAT, B BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.36/BANG/2014 FOR ASSESSMENT YEAR 2007-08 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN INTEREST OF JUSTICE AND EQUITY. THESE WTA s COMING ON FOR HEARING, THIS DAY, ARAVIND KUMAR J., DELIVERED FOLLOWING: JUDGMENT This appeal is directed against order dated 16.10.2015 passed by Income Tax Appellate Tribunal in WTA No.34/Bang/2014. Said order is common order passed in WTA Nos.35-36 /Bang/2014. 2. Under similar circumstances, Coordinate Bench in WTA No.26/2017 by order dated 24.10.2019 dismissed said appeal on monetary limits fixed in terms of Circular No.17/2019 dated 08.08.2019. 6 3. Hence, these appeals stands dismissed as not maintainable in light of order dated 24.10.2019 passed in WTA No.26/2017. All pending interlocutory applications, if any, shall stand consigned to records. SD/- JUDGE SD/- JUDGE UN Pr. Commissioner of Income-tax, Bengaluru / Assistant Commissioner of Wealth-tax, Circle-6(1), Bengaluru v. M.R. Pattabhiram (HUF)