THE COMMISSIONER OF INCOME TAX vs. H.RAGHAVENDRA RAO

ITA/100063/2015HC KarnatakaKAHC02007495201527 November 2019Bench: N.S.SANJAY GOWDA,ALOK ARADHE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be withdrawn by the revenue. The learned counsel for the revenue informed the Court that they sought to withdraw the appeal in view of a Circular issued by the Central Board of Direct Taxes. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made by the High Court. The specific content of the CBDT Circular or the underlying substantive issues of the appeal were not discussed or decided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax and the Assistant Commissioner of Income Tax against an order passed by the Income Tax Appellate Tribunal, Panaji Bench. The respondent is Shri H. Raghavendra Rao, proprietor of M.S. Raghavendra Agencies. The appeal was filed under Section 260A of the Income Tax Act, 1961, seeking to set aside the Tribunal's order dated December 19, 2014, and confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle-1, Belgaum. The High Court of Karnataka, Dharwad Bench, heard the appeal.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law and allow the appeal filed by the revenue. The revenue sought to set aside the order of the Income Tax Appellate Tribunal. The judgment does not explicitly state the specific questions of law or the arguments presented by each side. However, it is evident that the revenue was challenging an order of the ITAT. The judgment records that the learned counsel for the revenue sought leave to withdraw the appeal in view of a Circular issued by the Central Board of Direct Taxes. No arguments from the respondent's side are recorded.

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.100063 OF 2015 BETWEEN

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 SHRI H.RAGHAVENDRA RAO, PROP.M.S. RAGHAVENDRA AGENCIES Y.D. COMPOUND, OPP. ROTARY HALL, COLLEGE ROAD, HOSPET, PAN:AEEPR7489C.

... RESPONDENT (BY SRI. A SHANKAR, SENIOR COUNSEL, MR. S. ANNAMALAI, ADVOCATE AND MR. H. R. KAMBIYAVAR, ADVOCATE)

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA.NO.308/PNJ/2013, DATED:19.12.2014 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BELGAUM.

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, learned counsel for respondents. 3. In view of the Circular issued by the Central Board of Direct 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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