THE COMMISSIONER OF INCOME TAX, vs. SMT. S GAYATHRI

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ITA/125/2008HC KarnatakaKAHC01028565200828 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that the counsel for the appellant (The Commissioner of Income Tax) filed a memo to withdraw the appeal. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the case or the substantial questions of law that might have been formulated. The operative direction was solely to dismiss the appeal due to its withdrawal by the appellant.

What were the facts?

The Commissioner of Income Tax and the Income Tax Officer (Appellants) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against an order dated May 25, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No. 237/BNG/2007. The assessment year in question was 2004-05. The Appellants sought to set aside the ITAT's order and confirm the orders of the lower authorities, the Appellate Commissioner and the Income Tax Officer, Ward-15(2), Bangalore. The respondent in the appeal was Smt. S. Gayathri.

What were the issues?

1. Whether the High Court should formulate substantial questions of law arising from the ITAT's order for the Assessment Year 2004-05. Assessee's Arguments: Not recorded in the judgment. Revenue's Arguments: The revenue sought to allow the appeal and set aside the order of the ITAT, Bangalore, thereby confirming the orders of the Appellate Commissioner and the Income Tax Officer. The revenue's specific contentions or reliance on any authorities, circulars, or precedents are not recorded in the judgment.

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, BANGALORE DATED THIS THE 28TH DAY OF AUGUST, 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR I.T.A. No. 125 OF 2008 BETWEEN:- 1. The Commissioner of Income Tax, C.R. Building, Queens Road, Bangalore. 2. The Income Tax Officer, Ward – 15(2), C.R. Building, Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:- Smt. S. Gayathri, No.C-009, Garadi Apts., K.R. Road, Tata Silk Farm, Basavanagudi, Bangalore-560004. Respondent (By Sri S. Parthasarathi, Advocate)

2 This I.T.A. is filed U/s.260-A of the I.T. Act, 1961 arising out of Order dated 25.05.2007 passed in ITA No.237/BNG/2007, for the Assessment Year 2004-05, praying that this Hon’ble Court may be pleased to: (i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.237/BNG/2007, dated 25.05.2007 confirm the orders of the Appellate Commissioner and Income Tax Officer, Ward- 15(2), Bangalore in the interest of justice and equity. This appeal is coming on for final hearing this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T Counsel for the appellant files a memo to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE psg*

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