THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S LOKOPAYOGI ILLAKHE AND KARNATAKA NEERAVARI

ITA/100197/2015HC KarnatakaKAHC02013968201516 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, noted the submission of the learned counsel for the appellants that he did not press the appeal in view of Circular No. 21/2015 dated 10.12.2015. Consequently, the Court placed the submission on record and dismissed the appeal as withdrawn. No costs were awarded. The specific findings or reasoning of the ITAT were not discussed or decided by the High Court as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Income Tax Officer against an order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The ITAT's order was in ITA No.34/PNJ/2015, dated 15.07.2015. The appellants sought to set aside the ITAT's order and confirm the order passed by the Income Tax Officer, Ward-2(1), Belagavi. The respondent in this appeal is M/s Lokopayogi Illakhe and Karnataka Neeravari Nawakari Pattin Sangh Niyamith. The appeal was filed under Section 260A of the Income-Tax Act, 1961.

What were the issues?

The appeal was filed under Section 260A of the Income-Tax Act, 1961, to formulate substantial questions of law and set aside the order of the ITAT. The specific questions of law were not detailed in the provided text. However, the appellants sought to have the order of the Income Tax Officer confirmed. The revenue, represented by the Principal Commissioner of Income Tax and the Income Tax Officer, did not press the appeal. The revenue's counsel submitted that the appeal was not pressed in view of Circular No. 21/2015 dated 10.12.2015. No arguments were recorded for the respondent.

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.100197 OF 2015 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR B R AMBEDKAR VEEDHI, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD - 2(3), BELAGAVI. ..... APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND: M/S LOKOPAYOGI ILLAKHE AND KARNATAKA NEERAVARI NAWAKARI PATTIN SANGH NIYAMITH, 1 FORT, BELAGAVI, PAN: AAAAL 1333 J ..... RESPONDENT THIS ITA IS FILED UNDER SECTION 260A OF THE `INCOME-TAX ACT, 1961 PRAYING TO (a) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; (b) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE

2 INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN ITA NO.34/PNJ/2015, DTD: 15.07.2015 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-2(1), BELAGAVI. 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. Naa

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