THE PR. COMMISSIONER OF INCOME TAX, vs. SHRI.ANIL H LAD

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ITA/202/2020HC KarnatakaKAHC01019874202005 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Revenue, through its learned counsel, filed a memo seeking leave of the High Court to withdraw the appeal. The memo was taken on record. For the reasons stated in the memo, the High Court dismissed the appeal as withdrawn. No decision on the merits of the case was made. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

This is an appeal filed by the Revenue (Principal Commissioner of Income-tax and Deputy Commissioner of Income-tax) against an order dated June 28, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench, in ITA No.1852/Bang/2013. The appeal pertains to Assessment Year 2006-07 and concerns the assessee, Shri Anil H. Lad, proprietor of VSL Mining Company. The Revenue sought to set aside the ITAT's order and confirm the orders passed by the lower appellate authorities, including the Deputy Commissioner of Income-tax.

What were the issues?

1. Whether the substantial questions of law are to be formulated for the appeal filed under Section 260-A of the Income Tax Act, 1961. The Revenue's contentions were not recorded as the appeal was withdrawn. The Assessee's contentions were not recorded as the appeal was withdrawn.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENGALURU

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.202 OF 2020 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX

CENTRAL CIRCLE, C.R. BUILDING

QUEENS ROAD, BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-2(3), C.R. BUILDING

QUEENS ROAD, BENGALURU-560001. .... APPELLANTS (BY MR. K.V. ARAVIND, ADVOCATE) AND: SHRI. ANIL H. LAD PROP: VSL MINING COMPANY HOUSE OF LAD, PALACE ROAD SANDUR, KARNATAKA PAN: ABVPL 8056E. ... RESPONDENT - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28.06.2019 PASSED IN ITA NO.1852/BANG/2013 FOR THE ASSESSMENT YEAR 2006- 07, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU

2 IN ITA NO.1852/BANG/2013 DATED 28/06/2019 FOR ASSESSMENT YEAR 2006-07 ANNEXURE-C CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BENGALURU & ETC. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the revenue has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE RV

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