MRS SHAHANAZ MOHIUDDIN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/406/2013HC KarnatakaKAHC01032337201304 January 2021Bench: ALOK ARADHE,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the memo filed by the assessee's counsel seeking leave to withdraw the appeal. For the reasons stated in the memo, the Court dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal if occasion arose. No decision was made on the substantial questions of law or the merits of the ITAT's order, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by Mrs. Shahanaz Mohiuddin (the assessee) against an order dated September 28, 2012, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 541/Bang/2011. The assessment year in question is 2008-09. The assessee challenged the findings of the ITAT that were against her. The Assistant Commissioner of Income Tax was the respondent. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking formulation of substantial questions of law and setting aside the ITAT's order to the extent it was against the appellant.

What were the issues?

The primary issue was whether the appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961, should be allowed. The assessee sought to formulate substantial questions of law arising from the ITAT's order dated September 28, 2012, and to set aside the findings against her. 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 4TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE V. SRISHANANDA I.T.A. NO.406/2013 BETWEEN: MRS. SHAHANAZ MOHIUDDIN #202, VEEKAY TOWERS KULUR BANGRA ROAD KULUR, MANGALORE-575013. .... APPELLANT (BY MR. SHANKAR A, SENIOR COUNSEL) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX C.R. BUILDING, CENTRAL CIRCLE ATTAVARA, MANGALORE-575001.

... 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 28.09.2012 PASSED IN ITA NO.541/BANG/2011 FOR THE ASSESSMENT YEAR 2008-09, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.541/BANG/2011 DATED 28.09.2012.

2 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.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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