- 1 - NC: 2024:KHC:8705-DB WA No. 1138 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF MARCH, 2024 PRESENT THE HON'BLE MR N. V. ANJARIA, CHIEF JUSTICE AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA WRIT APPEAL NO. 1138 OF 2023 (GM-RES) BETWEEN: 1. INITIATING OFFICER UNDER THE PBPT ACT AND DEPUTY COMMISSIONER OF INCOME TAX (BP) NO. 208, 2ND FLOOR C R BUILDING QUEENS ROAD BENGLAURU - 560 001 2. THE ADJUDICATING AUTHORITY UNDER THE PROHIBITIONOF BENAMI PROPERTY TRANSACTION ACT 1988 ROOM NO. 26, 4TH FLOOR HEEVANDEEP BUILDING PARLIAMENT STREET NEW DELHI - 110 001 3. UNION OF INDIA MINISTRY OF FINANCE THROUGH ITS SECRETARY (REVENUE) DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI - 110 001 …APPELLANTS (BY SRI. DILIP M, ADVOCATE) Digitally signed by AMBIKA H B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:8705-DB WA No. 1138 of 2023 AND: 1. SRI. KEMPE GOWDA S/O LATE APPEGOWDA AGED ABOUT 78 YEARS RESDING AT HULLENAHALLI VILLAGE DHUBHA HOBLI, HASAN TALUK HASSAN DISTRICT 2. SRI. H K SURESH S/O SRI. KEMPEGOWDA AGED ABOUT 45 YEARS R/AT NO.13, 1ST MAIN ROAD CHANDRA LAYOUT VIJAYA NAGAR BENGALURU - 560 040 …RESPONDENTS THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.50104/2019 (GM-RES) DATED 07/12/2022. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, T.G.SHIVASHANKARE GOWDA J., DELIVERED THE FOLLOWING: JUDGMENT Heard Shri M.Dilip, learned Standing Counsel for the Revenue on both merits and on delay. 2. Shri M.Dilip submitted that the Hon'ble Single Judge has allowed the Writ Petition by following the decision of Hon'ble Apex Court in Union of India Vs. Ganapathi Dealcom Pvt. Ltd. [Civil Appeal No.5783/2022 (DD.23.08.2022)]. Revenue has filed a - 3 - NC: 2024:KHC:8705-DB WA No. 1138 of 2023 Review Petition before the Hon'ble Apex Court challenging the said order. 3. Therefore, it would be unnecessary to maintain this writ appeal and it is accordingly, dismissed with liberty to the Revenue to file an application to recall this order in the event Revenue's Review Petition is allowed by the Hon'ble Apex Court. Consequently, I.A.No.2/2023 for condonation of delay also stands dismissed. No costs. Sd/- CHIEF JUSTICE Sd/- JUDGE AHB List No.: 1 Sl No.: 49