SMT SUVINAKRUPAL vs. THE INCOME-TAX OFFICER

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ITA/543/2014HC KarnatakaKAHC01046306201401 February 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the assessee's counsel had filed a memo 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 For the reasons stated in the memo, the Court dismissed the appeal as withdrawn.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 the occasion arose. No decision was made on the merits of the substantial questions of law.

What were the facts?

The appeal was filed by the assessee, Smt. Suvina Krupal, against an order dated 18.07.2014 passed by the Income Tax Appellate Tribunal, Bangalore 'C' Bench, in ITA No.585/BANG/2012. The assessment year in question is 2005-06. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The assessee sought to formulate substantial questions of law and set aside the findings of the Tribunal against her.

What were the issues?

The primary issue was whether the substantial questions of law, as formulated by the appellant (assessee), should be answered in her favour. The appellant sought to set aside the order of the Income Tax Appellate Tribunal for the assessment year 2005-06. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the case, as the appeal was withdrawn.

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 1ST DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.543 OF 2014 BETWEEN: SMT. SUVINA KRUPAL NO.78/SY.NO.175/6 NEAR ANJENYA TEMPLE IB ROAD, SOMAWARPET-571246 DIST. KODAGU. .... APPELLANT (BY MR. A. SHANKAR, SR. COUNSEL WITH MR. S. ANNAMALAI, ADV., FOR MR. M. LAVA, ADV.,) AND: THE INCOME TAX OFFICER WARD-1, SRIVALLI BUILDING CHICKPET, MADIKERI-571201. ... 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 18.07.2014 PASSED IN ITA NO.585/BANG/2012 FOR THE ASSESSMENT YEAR 2005-06, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY

2 THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE 'C' BENCH, BANGALORE IN ITA NO.585/BANG/2012 DATED 18.07.2014 RELATING TO THE ASSESSMENT YEAR 2005-06. 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.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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