SRI G BALRAJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/355/2014HC KarnatakaKAHC01028370201428 September 2016Bench: ARAVIND KUMAR,JAYANT PATEL2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, upon hearing the matter, noted that the learned counsel appearing for the appellant (assessee) had tendered a memo of withdrawal of the appeal. Permission was granted to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the substantial questions of law or the validity of the assessment for the assessment year 2007-08. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

The appeal was filed by the assessee, Sri. G. Balraj, against an order of the Income Tax Appellate Tribunal (ITAT) bearing ITA Nos. 594 (BNG)/2010, dated 04.01.2011. The assessment year under challenge was 2007-08. The assessee sought to formulate substantial questions of law and allow the appeal, setting aside the impugned order to the extent it was prejudicial. The respondent was the Assistant Commissioner of Income Tax, Range-1, Mangalore. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961, against the ITAT's order for the assessment year 2007-08, should be allowed. The assessee sought to formulate substantial questions of law and set aside the impugned order. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the assessment or the ITAT's order. The appeal was presented before the High Court of Karnataka for hearing.

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, BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER 2016 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE ARAVIND KUMAR ITA NO.355/2014 BETWEEN:

SRI. G. BALRAJ S/O SRI GOVINDASWAMY AGED ABOUT 60 YEARS NO.6-112-81, NETRAVATHI NAGAR LAYOUT NAGORI, KANKANADY MANGALORE-575007. …APPELLANT (BY SRI.CHYTHANYA K K, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX RANGE-1, C.R.BUILDING ATTAVARA, N.G.ROAD MANGALORE-575 001. …RESPONDENT (BY SRI.E.I.SANMATHI, ADVOCATE)

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED

ORDER (TO THE EXTENT PREJUDICIAL) OF THE INCOME TAX APPELLATE TRIBUNAL BEARING ITA NOS.594 (BNG)/2010 DATED 04.01.2011 ON THE VALIDITY OF THE ASSESSMENT FOR THE YEAR 2007-08.

THIS APPEAL COMING ON FOR HEARING THIS DAY, JAYANTH PATEL J, DELIVERED THE FOLLOWING :

JUDGMENT Learned counsel appearing for the appellant has tendered a memo of withdrawal of the appeal.

Permission is granted. Appeal is disposed of as withdrawn.

SD/-

JUDGE

SD/-

JUDGE

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