M/S. RAMBHAI PATEL AND SONS vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/175/2009HC KarnatakaKAHC01026579200920 January 2015Bench: B.VEERAPPA,N.KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's counsel leave to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.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. The judgment does not record any specific findings on the issues that were to be decided, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

The appellant, M/s. Rambhai Patel & Sons, filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal arose from an order dated October 31, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No. 2291/BNG/1990. The assessment year in question was 1989-90. The appellant sought to set aside the ITAT's order. The respondent was the Assistant Commissioner of Income Tax, Circle 3(1), Bangalore. The matter came up for hearing before a Division Bench of the High Court.

What were the issues?

The substantial questions of law were to be formulated by the Court. The appellant sought to allow the appeal and set aside the order passed by the Income Tax Appellate Tribunal. The judgment does not record specific arguments made by either the appellant or the revenue regarding the merits of the case. The primary procedural aspect was the appellant's request to withdraw the appeal.

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 AT BENGALURU

DATED THIS THE 20th DAY OF JANUARY 2015

PRESENT

THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MR. JUSTICE B.VEERAPPA

I.T.A. NO. 175 of 2009

BETWEEN :

M/s. Rambhai Patel & Sons, Rep. by Sri M.R. Patel, No.4, Loop Lane, Race Course Road, Bangalore – 560 009

...APPELLANT (By Sri. A. Shankar & Sri M. Lava, Advs.)

AND :

Assistant Commissioner of Income Tax Circle 3(1) Bangalore

…RESPONDENT

(By Sri K. V. Aravind, Adv.) . . . .

This I.T.A. is filed under Section 260A of the Income Tax Act, 1961, arising out of order dated 31.10.2008 passed in ITA No.2291/BNG/1990, for the Assessment year 1989-90 praying to :

- 2 -

(i) formulate the substantial questions of law stated therein,

(ii) Allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, wBangalore in I.T.A. No.2291/BNG/1990 dated 31-10-2008, in the interest of justice and equity.

This I.T.A. coming on for hearing, this day, N.Kumar J., delivered the following:

JUDGMENT

The learned counsel for the appellant seeks leave of the Court to withdraw the appeal.

2.

Permission is granted. Appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

SPS

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