THE PR. COMMISSIONER OF vs. M/S INTERGARDEN (INDIA) PVT LTD

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ITA/568/2016HC KarnatakaKAHC01039426201628 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned Counsel for the appellants (Revenue) submitted that the appellants do not press the appeal. Consequently, the High Court dismissed the appeal as not pressed. No decision was made on the merits of the case or the substantial questions of law that were intended to be formulated. The operative direction was to dismiss the appeal.

What were the facts?

This is an appeal filed by the Revenue (Principal Commissioner of Income-tax and Assistant Commissioner of Income-tax) under Section 260-A of the Income Tax Act, 1961, challenging an order dated March 18, 2016, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in ITA No.968/BANG/2013. The appeal pertains to the Assessment Year 2007-2008. The respondent is M/s Intergarden (India) Pvt. Ltd. The High Court of Karnataka at Bengaluru heard the appeal for admission.

What were the issues?

The substantial questions of law were to be formulated by the High Court. The Revenue, represented by Sri K.V.Aravind, submitted that they do not press the appeal. No specific arguments from either side regarding the merits of the case or the ITAT's order were recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.568/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF NOVEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.568/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

2.

THE ASST. COMMISSIONER OF

INCOME-TAX, CIRCLE-11(44)

PRESENT ADDRESS

THE INCOME TAX OFFICER

WARD-3(1)(1), 2ND FLOOR

BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S INTERGARDEN (INDIA) PVT. LTD. NO.68, OBALAPURA VILLAGE ANNGONDANAHALLI HOBLI HOSKOTE TALUK BENGALURU – 560 067

...RESPONDENT

(BY SRI T.SURYANARAYANA, ADVOCATE)

ITA No.568/2016

-2-

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 18.03.2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.968/BANG/2013 FOR THE ASSESSMENT YEAR 2007- 2008.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: JUDGMENT Ag.CJ (Oral):

Sri K.V.Aravind, learned Counsel appearing for the appellants submits that the appellants do not press the appeal. The appeal is accordingly dismissed as not pressed. Appeal dismissed. Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR

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