Karnataka High Court
ITA/91/2026 of THE DEPUTY COMMISSIONER OF INCOME TAX Vs SMT. RUCHIKA KASLIWAL on 2 July 2026
NC: 2026:KHC:32992-DB ITA No. 91 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K INCOME TAX APPEAL NO. 91 OF 2026 BETWEEN: THE DEPUTY COMMISSIONER OF INCOME-TAX
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF JULY, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE MR. JUSTICE RAJESH RAI K
INCOME TAX APPEAL NO. 91 OF 2026
BETWEEN:
THE DEPUTY COMMISSIONER OF INCOME-TAX
(BENAMI PROHIBITION)
ROOM NO.213, 2ND FLOOR
C.R BUILDING ANNEX
QUEENS ROAD,
BENGALURU-560 001
…APPELLANT
(BY SRI. M. DILIP FOR
SIR. RAVI RAJ Y.V, ADVOCATE)
AND:
SMT. RUCHIKA KASLIWAL
R/O FLAT NO.B2202
VAISHNAVU TERRACES
J.P NAGAR, 4TH PHASE
BENGALURU-560 076
…RESPONDENT
(BY SRI. .,ADVOCATE)
THIS ITA/ INCOME TAX APPEAL UNDER SEC.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, Digitally signed by PANKAJA S
Location: HIGH
COURT OF
KARNATAKA
HC-KAR
IN FPA-PBPT- 2568/BNG/2023 DATED 18.11.2025 ANNEXURE A
AND CONFIRM THE ORDER OF THE ADJUDICATING AUTHORITY
IN R.NO.558/2022 ANNEXURE-F.
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 MR. JUSTICE RAJESH RAI K
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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-2558/BNG/2023 passed by the Appellate Tribunal under SAFEMA with a prayer to confirm the order of Adjudicating Authority in R.No.558/2022.
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 stands disposed of
HC-KAR
with 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/- (RAJESH RAI K) JUDGE HKV List No.: 1 Sl No.: 7