THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. PANCHAMUKHI CONSTRUCTION

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ITA/100135/2015HC KarnatakaKAHC02011610201516 December 2015Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, accepted the submission of the learned counsel for the appellants (Revenue). The court noted that the counsel did not press the appeal in view of Circular No. 21/2015 dated December 10, 2015. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The specific reasoning behind the circular's applicability or the merits of the original ITAT order were not discussed or decided by the High Court, as the appeal was withdrawn by the Revenue.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Income Tax Officer against an order passed by the Income Tax Appellate Tribunal, Panaji Bench. The specific assessment year(s) and the amount in dispute are not mentioned in the provided text. The procedural history is limited to the filing of this appeal under Section 260A of the Income Tax Act, 1961, challenging the Tribunal's order dated March 12, 2015. The appeal was listed for orders before the High Court of Karnataka, Dharwad Bench.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn in light of Circular No. 21/2015 dated December 10, 2015? (Question of law, turning on the interpretation and applicability of the said circular). Contentions: Assessee: No arguments are recorded for the assessee in the provided text. Revenue: The learned counsel appearing for the appellants (Revenue) submitted that he does not press this appeal in view of Circular No. 21/2015 in F.No.279/Misc.142/2007-ITJ(Pt), dated 10.12.2015.

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 16TH DAY OF DECEMBER, 2015 PRESENT THE HON’BLE MR.JUSTICE S. ABDUL NAZEER AND THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR ITA No.100135 OF 2015 BETWEEN: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R.AMBEDKAR ROAD, BELGAUM. 2 THE INCOME TAX OFFICER, WARD –1 (1), BELAGAVI, BELGAUM.

… APPELLANTS (BY SRI Y.V.RAVIRAJ, ADV.) AND M/S.PANCHAMUKHI CONSTRUCTION, 299/6, VIMAL GOODSHED ROAD, BELGAUM, PAN:AAJFP3248E. … RESPONDENT THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 TO SET ASIDE THE ORDER PASSED

2 BY THE INCOME TAX APPELLATE TRIBUNAL,PANAJI BENCH, PANAJI, IN ITA NO.267/PNJ/2014, DTD:12.03.2015 AND ETC. THIS ITA COMING ON FOR ORDERS THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT Sri Y.V.Raviraj, learned counsel appearing for the appellants submits that he does not press this appeal in view of the circular No.21/2015 in F.No.279/ Misc.142/2007-ITJ(Pt), dated 10.12.2015. 2. The submission of the learned counsel appearing for the appellants is placed on record. The appeal is dismissed as withdrawn. No costs.

Sd/- JUDGE.

Sd/- JUDGE. KLY/

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