SMT. HARINI M. SHETTY vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/296/2015HC KarnatakaKAHC01035603201501 February 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, after considering a memo filed by the assessee seeking leave to withdraw the appeal, dismissed the appeal as withdrawn. The Court granted liberty to the assessee to revive the appeal if the occasion arises. No decision on the merits of the substantial questions of law or the ITAT's order was made. The operative direction was solely to dismiss the appeal due to its withdrawal by the appellant.

What were the facts?

The appeal was filed by Smt. Harini M. Shetty (the assessee) against an order dated February 27, 2015, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No. 1154/Bang/2013. The assessment year in question is 2005-06. The assessee challenged the ITAT's findings before the High Court of Karnataka under Section 260-A of the Income Tax Act, 1961. The revenue was represented by the Assistant Commissioner of Income Tax, Circle 7(1), Bangalore. The High Court was to consider substantial questions of law raised by the assessee.

What were the issues?

The primary issue before the High Court was to formulate and answer substantial questions of law arising from the ITAT's order dated February 27, 2015, in ITA No. 1154/Bang/2013 for the assessment year 2005-06. The assessee sought to set aside the findings of the ITAT to the extent they were against her. The judgment does not explicitly state the specific questions of law or the arguments made by either the assessee or the revenue. However, the appeal was filed under Section 260-A of the Income Tax Act, 1961, indicating that the core of the dispute involved legal interpretation or mixed questions of law and fact.

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 AT BENGALURU DATED THIS THE 1ST DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.296 OF 2015 BETWEEN: SMT. HARINI M. SHETTY 861, 13TH MAIN, 3RD BLOCK KORAMANGALA BENGALURU-560034. .... APPELLANT (BY MR. A. SHANKAR, SR. COUNSEL WITH MR. S. ANNAMALAI, ADV., FOR MR. M. LAVA, ADV.,) AND: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1), KENDRIYA SADAN KORAMANGALA, BANGALORE-560034. ... RESPONDENT (BY MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.02.2015 PASSED IN ITA NO.1154/BANG/2013 FOR THE ASSESSMENT YEAR 2005- 06, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLANT TRIBUNAL, BANGALORE BENCH IN

2 ITA NO.1154/BANG/2013 RELATING TO ASSESSMENT YEAR 2005- 06 VIDE ITS ORDER DATED 27.02.2015. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee 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 with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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