- 1 - NC: 2025:KHC:5999-DB WA No. 572 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA WRIT APPEAL NO. 572 OF 2023 (T-IT) BETWEEN: M/S. STUMPP SCHUELE AND SOMAPPA PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, SRI. GANESH KAMATH KOKKARNE, S/O. SRI. RAMDAS KAMATH KOKKARNE, AGED ABOUT 65 YEARS, PLOT NO.4, BOMMASANDRA INDUSTRIAL AREA, ATTIBELE HOBLI, ANEKAL TALUK, BENGALURU-560 037, PAN: AACCS2285G …APPELLANT (BY SRI. ANNAMALAI S., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-2, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. …RESPONDENT (BY SRI. RAVI RAJ Y.V. AND SRI. M. DILIP, ADVOCATES) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE FINDINGS TO THE EXTENT HELD AGAINST THE APPELLANT Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:5999-DB WA No. 572 of 2023 BY LEARNED SINGLE JUDGE IN PARA 10 OF THE JUDGMENT IN WRIT PETITION NO.21146/2019 DATED 03.03.2023 AND DIRECT THE LEARNED SINGLE JUDGE TO ADJUDICATE THE VARIOUS OTHER GROUNDS RAISED BY THE APPELLANT IN THE WRIT PETITION. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) In view of the order made in companion case in W.A.N.960/2023, this appeal has become infructuous and accordingly, is disposed of. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE PMR List No.: 1 Sl No.: 22