SMT ROOPA vs. THE INCOME TAX OFFICER

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ITA/124/2018HC KarnatakaKAHC01003309201818 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka at Bengaluru, in view of a memo filed by the learned counsel for the appellant, dismissed the appeal as withdrawn. No decision was made on the merits of the substantial questions of law that were intended to be formulated. The operative direction was the dismissal of the appeal. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appellant, Smt. Roopa, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka at Bengaluru. The appeal challenged an order dated 06.10.2017 passed by the Income Tax Appellate Tribunal, Bengaluru ‘B’ Bench, in ITA No.75/BANG/2017 for the assessment year 2008-2009. The respondent in the appeal was the Income Tax Officer, Ward-7(2), Bengaluru. The appellant sought to set aside the Tribunal's findings to the extent they were against her.

What were the issues?

The primary issue was whether the High Court should formulate and answer substantial questions of law in favour of the appellant. The appellant sought to allow the appeal and set aside the findings of the Income Tax Appellate Tribunal. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. The appeal was admitted for hearing, and the court was to consider the substantial questions of law.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 18TH DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.124 OF 2018

BETWEEN:

SMT. ROOPA #101, YELLAPPA REDDY HOUSE, 3RD CROSS, TMN STREET, NEW THIPPASANDRA, BENGALURU - 560 075, PAN: AVWPR4000Q. ...APPELLANT

(BY SRI M. LAVA, ADVOCATE)

AND: THE INCOME TAX OFFICER WARD-7(2), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. …RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.10.2017 PASSED IN ITA NO.75/BANG/2017, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF

2 THE APPELLANT; TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS THEREIN TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘B’ BENCH IN ITA NO.75/BANG/2017 DATED 06.10.2017 FOR THE ASSESSMENT YEAR 2008-2009; VIDE ANNEXURE-A, ETC.

*****

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

In view of the memo filed by the learned counsel for the appellant in the court today, the appeal is dismissed as withdrawn.

Sd/-

Sd/- JUDGE

JUDGE

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