THE PR. COMMISSIONER OF INCOME TAX vs. M/S GOKULA EDUCATION (MEDICAL)

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ITA/29/2023HC KarnatakaKAHC01001471202310 January 2023Bench: P.S.DINESH KUMAR,G BASAVARAJA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned Standing Counsel for the appellants (revenue) had filed a memo seeking leave to withdraw the appeal. Leave was granted, and consequently, the appeal was dismissed as withdrawn. No costs were awarded. The judgment does not provide any findings on the merits of the case or the substantial questions of law that were intended to be raised. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-tax and the Deputy Commissioner of Income-tax, Central Circle-1(2), Bengaluru (appellants) against M/s. Gokula Education (Medical) (respondent). The appeal challenged an order passed by the Income Tax Appellate Tribunal, Bengaluru, in C.O. No. 16/BANG/2021 (in ITA No. 509/BANG/2021) dated July 18, 2022. This order of the Tribunal had confirmed the order of the Appellate Commissioner, which in turn had confirmed the order passed by the Deputy Commissioner of Income Tax. The assessment year in question was 2017-2018. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking formulation of substantial questions of law and setting aside the Tribunal's order.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law and allow the appeal filed by the revenue, thereby setting aside the order of the Income Tax Appellate Tribunal. The appellants (revenue) sought to challenge the Tribunal's order which had confirmed the orders of the lower appellate authorities. The respondent (assessee) was M/s. Gokula Education (Medical). The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. However, the appeal itself was filed by the revenue against the order of the ITAT.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

ITA No. 29 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JANUARY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.29 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX CENTRAL, 3RD FLOOR C.R. BUILDING QUEEN’S ROAD BENGALURU-560 001 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2) 3RD FLOOR C.R. BUILDING QUEEN’S ROAD BENGALURU-560 001 …APPELLANTS

(BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) AND: M/S. GOKULA EDUCATION (MEDICAL) MSR NAGAR, MSRIT POSTS MATHICARE BENGALURU-560 064 PAN-AAATG1779Q

…RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL BY SETTING ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O. NO. *16/BANG/2021 (IN ITA

*Correction carried out vide Court order dated 24.02.2023

Digitally signed by YASHODHA N Location: HIGH COURT OF KARNATAKA

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ITA No. 29 of 2023

NO.509/BANG/2021) DATED 18.07.2022 FOR ASSESSMENT YEAR 2017- 2018 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(2), BENGALURU AND ETC.

THIS ITA, COMING ON FOR ADMISSION, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT

Shri M.Dilip, learned Standing Counsel for the appellants has filed a memo of even date seeking leave to withdraw this appeal.

2.

Memo be kept in record. Leave granted. This appeal is accordingly dismissed as withdrawn. No costs.

Sd/- JUDGE

Sd/- JUDGE

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