THE DEPUTY COMMISSIONER OF INCOME-TAX v. SHRI. PANKAJ MUTHA
Case at a glance
Outcome
Disposed of
Hence, the appeal stands disposed of
Provisions considered
Key paragraphs
- Para 22. 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…
Judgment
THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K INCOME TAX APPEAL NO. 82 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. M. DILIP FOR SRI. RAVI RAJ Y.V, ADVOCATE) AND: SHRI. PANKAJ MUTHA R/O FLAT NO.B2202 VAISHNAVU TERRACES J.P NAGAR, 4TH PHASE BENGALURU-560 076 …RESPONDENT 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, - 2 - NC: 2026:KHC:32973-DB ITA No. 82 of 2026 HC-KAR IN FPA-PBPT- 2579/BNG/2023 DATED 18.11.2025 ANNEXURE A AND CONFIRM THE ORDER OF THE ADJUDICATING AUTHORITY IN R.NO.563/2022 ANNEXURE-F. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT HON'BLE MR. JUSTICE RAJESH RAI K 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-2579/BNG/2023 passed by the Appellate Tribunal under SAFEMA with a prayer to confirm the order of Adjudicating Authority in R.No.563/2022.
Operative part
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 - 3 - NC: 2026:KHC:32973-DB ITA No. 82 of 2026 HC-KAR 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/- (RAJESH RAI K) JUDGE HKV List No.: 1 Sl No.: 5
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Hence, the appeal stands disposed of
Which statutory provisions did this judgment involve?
Prohibition of Benami Property Transactions Act, 1988 — s. 49; Income Tax Act, 1961 — s. 260A.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.