SRI E G AMAL KUMAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/39/2011HC KarnatakaKAHC01017687201106 January 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the assessee had filed a memo seeking leave to withdraw the appeal. The Court took this memo on record. For the reasons assigned in the memo, the High Court dismissed the appeal as withdrawn. The Court also granted liberty to the assessee to revive the appeal if occasion so arises. No decision on the merits of the substantial questions of law was made, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the assessee, Sri. E.G. Amal Kumar, M/s. EGK & Sons, against an order dated September 17, 2010, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No. 6/Bang/2010. The assessment year in question is 2001-02. The assessee sought to set aside the ITAT's order. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court of Karnataka at Bengaluru heard the matter.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the ITAT's order dated September 17, 2010, and to decide whether to allow the appeal and set aside the ITAT's order. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case. Instead, it notes that the assessee's counsel filed a memo seeking leave to withdraw the appeal.

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 6TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.39 OF 2011 BETWEEN: SRI. E.G. AMAL KUMAR M/S. EGK & SONS M.G. ROAD, CHURCH STREET BANGALORE-560001. .... APPELLANT (BY MR. NARENDRA SHARMA, ADV., FOR MR. M. LAVA, ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE1(1), HMT BHAVAN BELLARY ROAD, GANGANAGAR BANGALORE-560032. ... RESPONDENT (BY MR. DILIP KUMAR, ADV., FOR 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 17.09.2010 PASSED IN ITA NO.6/BANG/2010, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.6/BANG/2010

2 DATED 17-09-2010 AS ANNEXURE-A IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Narendra Sharma, learned 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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