PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MANISH KUMAR SINGHAL SINGHALSADAN,

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ITA/139/2024HC RajasthanRJHC02081819202407 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS2 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for the appellant (M/s. Google India Private Ltd.) submitted that they have instructions to withdraw the appeal. Consequently, the High Court dismissed the appeal as withdrawn. The pending interlocutory applications (I.A.Nos.1/2024 and 2/2024) were also disposed of as they did not survive for consideration after the withdrawal of the main appeal. No decision was made on the merits of the case.

What were the facts?

The assessee, M/s. Google India Private Ltd., filed an appeal before the High Court of Karnataka at Bengaluru against the judgment dated 22.12.2023 passed by the C Bench of the Income Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order was in relation to ITA No. 191/BANG/2014 for the Assessment Year 2009-10. The appeal before the High Court was filed under Section 260-A of the Income Tax Act, 1961. The appeal was listed for orders, and pending interlocutory applications were also to be considered.

What were the issues?

The High Court was to decide the appeal filed by the assessee, M/s. Google India Private Ltd., against the order of the ITAT. The specific grounds of appeal and the contentions of both the assessee and the revenue are not detailed in the provided judgment excerpt. The judgment only records the submission made by the learned counsel for the appellant. The revenue's contentions, if any, are not recorded. The core issue would have been the correctness of the ITAT's decision for Assessment Year 2009-10, but the nature of that decision is not elaborated.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:45383-DB ITA No. 139 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF NOVEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH INCOME TAX APPEAL NO. 139 OF 2024 BETWEEN:

M/S. GOOGLE INDIA PRIVATE LTD., NO. 3, RMZ, INFINITY TOWER-E, 4TH FLOOR, OLD MADRAS ROAD, BENGALURU - 560 016. …APPELLANT (BY SRI. ANMOL ANAND, ADVOCATE)

AND:

THE COMMISSIONER OF INCOME TAX, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU. …RESPONDENT (BY SRI. E.I.SANMATHI, ADVOCATE)

THIS ITA IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE IMPUGNED JUDGMENT DATED 22.12.2023 PASSED BY THE C BENCH OF THE INCOME TAX APPELLATE TRIBUNAL BENGALURU IN ITA NO.191/BANG/2014 FOR ASSESSMENT YEAR 2009-10 (MARKED AS ANNEXURE-A), ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by K G RENUKAMBA Location: High Court of Karnataka

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NC: 2024:KHC:45383-DB ITA No. 139 of 2024

CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO AND HON'BLE MR JUSTICE S RACHAIAH

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

Learned counsel for the appellant submits that, he has instructions to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn. Pending I.A.Nos.1/2024 and 2/2024 do not survive for consideration and stands disposed of.

Sd/- (V KAMESWAR RAO) JUDGE

Sd/- (S RACHAIAH) JUDGE

SMC List No.: 1 Sl No.: 5

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