M/S PRB MARKETING PVT LTD vs. THE INCOME TAX OFFICER

ITA/234/2016HC KarnatakaKAHC01027178201625 July 2022Bench: P.S.DINESH KUMAR,M G UMA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the assessee's request to withdraw the appeal. Leave was granted to withdraw the appeal with liberty to seek revival if the need arises. The appeal was accordingly dismissed as withdrawn. No costs were awarded. The judgment does not record any decision on the merits of the case or any specific substantial questions of law.

What were the facts?

The assessee, M/s. PRB Marketing Pvt. Ltd., filed an appeal before the High Court of Karnataka at Bengaluru under Section 260A of the Income Tax Act, 1961. The appeal was against an order or action by the Income-Tax Officer, Ward-12(1), Bangalore. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed, other than the fact that the appeal was filed before the High Court.

What were the issues?

The High Court was to decide substantial questions of law, as prayed for by the appellant. The judgment does not record the specific substantial questions of law that were to be formulated or decided. Contentions: Assessee: The assessee, through its Senior Advocate, filed a memo seeking leave to withdraw the appeal with liberty to seek revival if the need arises. Revenue: The judgment does not record any specific contentions or arguments made by the revenue.

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 25TH DAY OF JULY, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G.UMA INCOME TAX APPEAL NO.234 OF 2016 BETWEEN:

M/S. PRB Marketing Pvt.Ltd., Represented by its Managing Director, Shri.S.L.Rangaraju, #192/12-2, 1st 'C' Cross, Revenue Layout, 5th Block, BSK 3rd Stage, Bangalore - 560 085. ...Appellant (By Shri.A.Shankar, Senior Advocate for Shri.M.Lava, Advocate)

AND:

The Income-Tax Officer, Ward-12(1), 14/3, 4th Floor, Rashtrothana Bhavan, (Opp.RBI), Nrupathunga Road, Bangalore - 560 001. Presently: The Income-Tax Officer, Ward-12(1), 80 feet Road, BMTC building, Koramangala, 6th Block, Bangalore - 560 095. ...Respondent (By Shri.K.V.Aravind, Advocate)

This Income Tax Appeal is filed under Section 260A of the Income Tax Act, 1961 praying to formulate the substantial questions of law stated above and answer the same in favour of the appellant and etc.

This Income Tax Appeal coming on for final hearing this day, P.S.DINESH KUMAR J., delivered the following:

JUDGMENT

Shri.A.Shankar learned Senior advocate for the appellant, has filed a memo of even date seeking leave to withdraw this appeal with liberty to seek revival, if need arises.

Memo be kept in record. Leave granted. Appeal is dismissed as withdrawn with liberty as prayed for.

No costs.

Sd/- JUDGE

GPG

Recent GST High Court judgments

Search GST case law →