- 1 - HC-KAR NC: 2025:KHC-D:8498-DB ITA No.100014 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 9TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE R.DEVDAS AND THE HON'BLE MR. JUSTICE K V ARAVIND INCOME TAX APPEAL NO.100014 OF 2024 BETWEEN: M/S. CHARIS AGRO AND COLD STORAGE, NO.1313, KIADB INDUSTRIAL AREA, AUTOR NAGAR, BELAGAVI. - APPELLANT (BY SRI. ASHOK K. KULKARNI AND SRI. PRASANNA N. URALA, ADVOCATES) AND: THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R. AMBEDKAR ROAD, OPP. CIVIL HOSPITAL, BELAGAVI. - RESPONDENT THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME- TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ALLOW THE APPEAL BY SETTING ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.19/PAN/2019 DATED 20.09.2023 FOR AY:2013- 14 IN ANNEXURE-‘A’, THE RECTIFICATION ORDER UNDER SECTION 154 R/W SEC. 263 OF THE I.T. ACT OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, BELAGAVI, BEARING PAN: AAFFC0077N DATED 19.11.2018 FOR AY: 2013-14 IN ANNEXURE-‘C’ & ETC. THIS ITA COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE R.DEVDAS AND THE HON'BLE MR. JUSTICE K V ARAVIND MOHANKUMAR B SHELAR Digitally signed by MOHANKUMAR B SHELAR Location: High Court of Karnataka, Dharwad Bench Date: 2025.07.10 14:16:29 +0530 - 2 - HC-KAR NC: 2025:KHC-D:8498-DB ITA No.100014 of 2024 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE R.DEVDAS) Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal. The memo is taken on record subject to all just exceptions. Accordingly the appeal stands dismissed as withdrawn. Sd/- (R.DEVDAS) JUDGE Sd/- (K V ARAVIND) JUDGE BVV CT:VP LIST NO.: 2 SL NO.: 27