M/S. OM SAI CO-OPERATIVE CREDIT vs. THE INCOME TAX OFFICER

ITA/100013/2018HC KarnatakaKAHC02007663201827 November 2019Bench: N.S.SANJAY GOWDA,ALOK ARADHE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon a request made by the learned senior counsel for the appellant, granted leave to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn. No decision was rendered on the merits of any substantial question of law, as the appeals were disposed of on the procedural ground of withdrawal. The operative direction was solely to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by M/s. Om Sai Co-operative Credit Souharda Sahakari Niyamit against the Income Tax Officer, Ward-2, Gadag. The appeals were filed under Section 260A of the Income-Tax Act, 1961, seeking to formulate and answer substantial questions of law in favour of the appellant. The specific assessment years and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the appeals being filed and listed for final hearing.

What were the issues?

The primary issue before the High Court was to formulate and decide substantial questions of law arising from the appeals filed by the appellant. The appellant, represented by its senior counsel, sought leave to withdraw the appeals. The respondent, the Income Tax Officer, was represented by its advocate. The judgment does not record specific arguments made by either side regarding the merits of the case, as the appellant chose to withdraw the appeals. Therefore, there are no specific questions of law or contentions on merits recorded for the Tribunal to decide.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 27TH DAY OF NOVEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE

AND

THE HON’BLE MR.JUSTICE N.S. SANJAY GOWDA I.T.A.NO.100013-14 OF 2018 BETWEEN

M/S. OM SAI CO-OPERATIVE CREDIT SOUHARDA SAHAKARI NIYAMIT, REP. BY ITS PRESIDENT, SRI.MANJUNATH R. KABADI, HANGAL COMPLEX, BEHIND OLD BUS STAND, GADAG-582101, PAN: AAAA00223G. ... APPELLANT

(BY SRI. A. SHANKAR, SENIOR COUNSEL & SRI. M LAVA, ADVOCATE)

AND THE INCOME TAX OFFICER WARD-2, NEAR HATALGERI NAKA, GADAG-582101. ... RESPONDENT (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

THESE ITAs ARE FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED IN THE APPEAL MEMO AND ANSWER THE SAME IN FAVOUR THE APPELLANT AND ETC.,

2 THESE ITAs COMING ON FOR FINAL HEARING THIS DAY, ALOK ARADHE, J, MADE THE FOLLOWING: ORDER Mr. Shankar learned senior counsel for appellant. Mr. Y. V. Raviraj, advocate for respondent. Learned Senior counsel for the appellant seeks leave of this Court to withdraw the appeals. Accordingly, the appeals are dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE yan

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