THE PR. COMMISSIONR OF INCOME-TAX vs. M/S KBD SUGAR & DISTILLERIES LTD

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ITA/312/2019HC KarnatakaKAHC01039893201924 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that a memo was filed in the Court on the day of the hearing. Based on this memo, the appeal was dismissed as withdrawn. No decision on the merits of the case was made. Any pending interlocutory applications were also disposed of as a consequence of the appeal being withdrawn.

What were the facts?

This is an appeal filed by the Revenue (Principal Commissioner of Income-Tax and Income-Tax Officer) against an order dated 14.09.2018 passed in C.O.NO.65/Bang/2017 (in ITA NO.172/Bang/2017) for the Assessment Year 2012-2013. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The respondent is M/s. KBD Sugar and Distilleries Ltd. The High Court of Karnataka at Bengaluru heard the matter on 24th October 2019.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The judgment does not explicitly frame questions of law. The Revenue is the appellant, and M/s. KBD Sugar and Distilleries Ltd. is the respondent. No specific arguments from either side are recorded in the judgment. The judgment only states that a memo was filed in the Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 24TH DAY OF OCTOBER, 2019

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE ASHOK S.KINAGI

INCOME TAX APPEAL NO.312 OF 2019 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME – TAX,

5TH FLOOR, BMTC BUILDING,

80 FEET ROAD, KORMANGALA,

BENGALURU – 560 095.

2.

THE INCOME – TAX OFFICER,

WARD – 4(2)(1), 2ND FLOOR,

BMTC BUILDING, 80 FEET ROAD,

KORMANGALA,

BENGALURU – 560 095.

... APPELLANTS

(BY SRI. K.V.ARAVIND, ADVOCATE)

AND:

M/S. KBD SUGAR AND DISTILLERIES LTD., NO.17, SANKEY ROAD, BENGALURU – 560 020. ... RESPONDENT (BY SRI. A.SHANKAR, SENIOR COUNSEL FOR SRI. M.LAVA, ADVOCATE)

THIS APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14.09.2018 PASSED IN C.O.NO.65/Bang/2017 (IN ITA NO.172/Bang/2017), FOR THE ASSESSMENT YEAR 2012-2013.

THIS APPEAL COMING ON FOR FURTHER ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING: JUDGMENT

In view of the memo filed in the Court today, the appeal is dismissed as withdrawn.

Pending interlocutary application stands disposed off.

Sd/-

Sd/- JUDGE

JUDGE

VMB

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