THE PR. COMMISSIONER OF INCOME TAX vs. SMT. RADHA SATISH TIMBLO

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ITA/463/2022HC KarnatakaKAHC01043881202223 September 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the appellants seeking leave to withdraw the appeal with liberty to file an appeal before the appropriate High Court. The Court granted the leave as prayed for. Consequently, the appeal was dismissed as withdrawn, with the liberty granted to the appellants to file an appeal before the appropriate High Court. No costs were awarded.

What were the facts?

This is an appeal filed under Section 260-A of the Income Tax Act, 1961, by the Principal Commissioner of Income Tax and the Deputy Commissioner of Income Tax (appellants) against an order dated May 13, 2022, passed in IT(SS)A No. 74/PAN/2016. The appeal pertains to the assessment year 2009-2010 and concerns Smt. Radha Satish Timbló (respondent). The appellants sought to withdraw the appeal with liberty to file an appeal before the appropriate High Court.

What were the issues?

1. Whether the appeal can be withdrawn by the appellants with liberty to file an appeal before the appropriate High Court, as per the memo filed. Assessee's Contention: The assessee (appellant in this context, as they are filing the memo to withdraw) has filed a memo seeking leave to withdraw the present appeal with liberty to file an appeal before the appropriate High Court. No specific arguments were recorded for the revenue's side regarding this request, as the revenue is the appellant here and is seeking withdrawal. Revenue's Contention: Not recorded.

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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ITA No. 463 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA INCOME TAX APPEAL NO. 463 OF 2022

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING, 3RD FLOOR, QUEENS ROAD, BENGALURU-560 001.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJI GOA-403 001. …APPELLANTS (BY SRI.DILIP M. ADVOCATE FOR SRI. ARAVIND K V.,ADVOCATE)

AND:

SMT. RADHA SATISH TIMBLO 1ST FLOOR, KADAR MANZIL NEAR HARI MANDIR MARGO SALCETE, GOA-403 601 PAN -ABUPT4107E. …RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13/05/2022 PASSED IN IT(SS)A NO.74/PAN/2016, FOR THE ASSESSMENT YEAR 2009-2010.

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ITA No. 463 of 2022

THIS APPEAL COMING ON FOR ORDERS THIS DAY, P.S.DINESH KUMAR J, DELIVERED THE FOLLOWING:-

JUDGMENT

Shri.Dilip M., learned Advocate for Shri.K.V.Aravind, learned Advocate for appellant, has filed a memo of even date seeking leave to withdraw this appeal with liberty to file an appeal before the appropriate High Court.

2.

Memo be kept in record. Leave granted. This appeal is dismissed as withdrawn with liberty as prayed for.

No costs.

Sd/- JUDGE

Sd/- JUDGE

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