M/S HEALTHCARE GLOBAL ENTERPRISES LTD vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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ITA/375/2018HC KarnatakaKAHC01053891201802 September 2025Bench: S.G.PANDIT,K. V. ARAVIND2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that a memo dated 01.08.2025 was filed by the appellant seeking leave to withdraw the appeal, stating that the dispute for the assessment year 2010-11 has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Court placed the memo on record and, accordingly, dismissed the appeal as withdrawn. The judgment grants liberty as sought in the memo, implying the withdrawal is permitted. No specific substantial questions of law were formulated or decided on merits, as the appeal was disposed of on procedural grounds of withdrawal.

What were the facts?

The appellant, M/s. Healthcare Global Enterprises Ltd., filed an appeal before the High Court of Karnataka against an order dated 15.12.2017 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1901/BANG/2016. This appeal pertained to the assessment year 2010-2011. The dispute was between the assessee and the Additional Commissioner of Income Tax, Range-5. The assessee sought to formulate substantial questions of law and have them answered in their favour. The appeal was filed under Section 260-A of the Income Tax Act, 1961. Subsequently, a memo dated 01.08.2025 was filed by the appellant seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant? The appellant argued that the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, for the assessment year 2010-11, and therefore, sought leave to withdraw the appeal. The revenue did not record any specific arguments in the judgment regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:34212-DB ITA No. 375 of 2018

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 375 OF 2018 BETWEEN: M/S. HEALTHCARE GLOBAL ENTERPRISES LTD., REP. BY ITS DIRECTOR DR. RAMESH S BILIMAGGA HCG TOWER, NO.89 KALINGA RAO ROAD, SAMPANGIRAM NAGAR BENGALURU-560 027 PAN:AAACC 8412 H …APPELLANT (BY SRI. U.A. MADHUSUDHAN, ADV.)

AND: THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-5, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK KORAMANGALA BENGALURU-560 095. …RESPONDENT (BY SRI. Y.V. RAVIRAJ, SENIOR STANDING COUNSEL)

THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.12.2017 PASSED IN ITA NO. 1901/BANG/ 2016, FOR THE ASSESSMENT YEAR 2010-2011 (ANNEXURE-A), PRAYING TO A) TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:34212-DB ITA No. 375 of 2018

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Memo dated 01.08.2025 is filed seeking leave of this Court to withdraw the appeal stating that the dispute is settled under the Direct Tax Vivad Se Vishwas Scheme, 2024 for the assessment year 2010-11.

2.

Memo is placed on record.

3.

Appeal is dismissed as withdrawn, with liberty as sought in the memo.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 2

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