THE COMMISSIONER OF INCOME TAX vs. T.VANI

ITA/100061/2015HC KarnatakaKAHC02007627201527 November 2019Bench: N.S.SANJAY GOWDA,ALOK ARADHE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the learned counsel for the Revenue to withdraw the appeal in view of a Circular issued by the Central Board of Taxes. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case or the substantial questions of law that the Revenue initially sought to formulate. The operative direction was solely to dismiss the appeal as withdrawn. No issues were expressly left undecided, as the appeal itself was disposed of without adjudication.

What were the facts?

This case involves an appeal filed by the Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) against an order passed by the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessee is Smt. T. Vani, proprietor of M/s. Galaxy Impex. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this High Court appeal involves an order from the ITAT, which the Revenue sought to challenge.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law to allow the appeal filed by the Revenue and set aside the order passed by the ITAT. The Revenue's contention, as indicated by their request to withdraw the appeal, suggests they no longer wished to pursue the matter. The judgment does not record any specific arguments made by the assessee or the revenue regarding the merits of the case before the High Court, other than the revenue's subsequent request for withdrawal. The appeal turns on the interpretation and application of Section 260A of the Income Tax Act, 1961, concerning the conditions for admitting an appeal to the High Court.

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.100061 OF 2015 BETWEEN 1. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN SEDUM ROAD, KALABURAGI-585105.

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 BELAGAVI.

... APPELLANTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

AND SMT. T. VANI, PROP. M/S. GALAXY IMPEX, SHOP.1O, DATTA COMPLEX, NEAR T.V. RELAY STATION, HOSPET, PAN:AEOPT 6706N

... RESPONDENT

(BY SRI.A SHANKAR, SENIOR COUNSEL, MR. S. ANNAMALAI, ADV., MR. H. R. KAMBIYAVAR, ADV., MR. S. V. RAVI SHANKAR, ADV., MR. M. LAVA ADV., AND MR. G. VENKATESH, ADV.)

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA.NO.303/PNJ/ 2013, DATED:19.12.2014 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BELGAUM.

2 THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE, J, MADE THE FOLLOWING:

ORDER

Mr. Y. V. Raviraj, learned counsel for appellant. 2. Mr. A. Shankar, learned senior counsel, Mr. S. Annamalai, Mr. H. R. Kambiyavar, Mr. S. V. Ravi Shankar, Mr. M. Lava and Mr. G. Venkatesh, learned counsel for respondents. 3. In view of the Circular issued by the Central Board of Taxes, the learned counsel for the revenue seeks leave of this Court to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE yan

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