Karnataka High Court
ITA/94/2026 of THE DEPUTY COMMISSIONER OF INCOME TAX Vs SHRI. PANKAJ MUTHA on 9 July 2026
NC: 2026:KHC:34625-DB ITA No. 94 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO INCOME TAX APPEAL NO. 94 OF 2026 BETWEEN: THE DEPUTY COMMISSIONER OF INCOME TAX
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 9TH DAY OF JULY, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE DR. JUSTICE K.MANMADHA RAO
INCOME TAX APPEAL NO. 94 OF 2026
BETWEEN:
THE DEPUTY COMMISSIONER
OF INCOME TAX
(BENAMI PROHIBITION),
ROOM NO.213, 2ND FLOOR,
C.R BUILDING ANNEX,
QUEEN'S ROAD,
BENGALURU-560 001.
…APPELLANT
(BY SRI. RAVI RAJ Y. V., ADV.)
AND:
SHRI. PANKAJ MUTHA
R/O FLAT NO.B2202,
VAISHNAVU TERRACES,
J.P. NAGAR, 4TH PHASE,
BENGALURU-560076.
…RESPONDENT
THIS APPEAL IS FILED UNDER SECTION 49 OF THE
PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT 1988, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER
PASSED BY THE APPELLATE TRIBUNAL UNDER SAFEMA, IN FPA- PBPT/2577/BNG/2023
DATED
18.11.2025
ANNEXURE-A
AND
CONFIRM THE ORDER OF THE ADJUDICATING AUTHORITY IN R
NO.561/2022 ANNEXURE-F.
Digitally signed by
NANJUNDACHARI
Location: High
Court of Karnataka
HC-KAR
THIS
APPEAL,
COMING
ON
FOR ORDERS,
THIS
DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE DR. JUSTICE K.MANMADHA RAO
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ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
This Income Tax Appeal is filed under Section 49 of the Prohibition of Benami Property Transactions Act, 1988 (for short 'Act, 1988), questioning the order dated 18.11.2025 bearing No.FPA-PBPT-2577/BNG/2023 passed by the Appellate Tribunal under SAFEMA with a prayer to confirm the order of Adjudicating Authority in R.No.561/2022.
2. The Income Tax Appeal would be maintainable only under Section 260A of the Income Tax Act, 1961. Since, the present appeal is being filed under Section 49 of the Prohibition of Benami Property Transactions Act, 1988, the appeal would not be maintainable. Hence, the appeal
HC-KAR
stands disposed of with a liberty to the appellant to file appropriate appeal under Section 49 of the Act, 1988.
Accordingly, the office objections are sustained.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (DR.K.MANMADHA RAO) JUDGE
NC CT:bms List No.: 1 Sl No.: 14