ITA/66/2026 of PR COMMISSIONER OF INCOME TAX-2 Vs T G RANAGANATH on 9 September 2026

HC-KAR

CNR: KAHC010223102026

NC: 2026:KHC:49015-DB

ITA No. 66 of 2026

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF SEPTEMBER, 2026

PRESENT

THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE

AND

THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA

INCOME TAX APPEAL NO. 66 OF 2026

BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX-2

BMTC COMPLEX

KORMANGALA

BANGALORE

2.

THE ASSISTANT COMMISSIONER

OF INCOME-TAX, CIRCLE-4 (1)

BMTC BUILDING

KORMANGALA

BANGALORE - 560 095

…APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND:

1.

T.G. RANAGANATH

"OM SAIRAM", NO.523

BSK III STAGE

3RD MAIN 2ND PHASE

BANGALORE - 560 085

…RESPONDENT

Digitally

signed by K

P SWETHA

Location:

High Court

of Karnataka

HC-KAR

CNR: KAHC010223102026

NC: 2026:KHC:49015-DB

ITA No. 66 of 2026

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A

OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE

APPELLATE ORDER DATED 30.10.2023 PASSED BY THE INCOME

TAX APPELLATE TRIBUNAL, 'C' BENCH, BENGALURU, AS SOUGHT

FOR, IN THE RESPONDENT-ASSESSE'S CASE, IN APPEAL

PROCEEDINGS IN ITA NO.1466/Bang/2012 FOR A.Y.2008-12 AND

GRANT SUCH OTHER RELIEF AS DEEMED FIT & ETC.

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 MRS. JUSTICE K.S. HEMALEKHA