M/S GAYATHRI EXPORTS vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX

PDF · subscribers
ITA/639/2015HC KarnatakaKAHC01045632201526 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request for leave to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the case or any substantial questions of law that might have arisen from the ITAT's order. The operative direction was to dismiss the appeal as withdrawn. No issues were left undecided as the appeal itself was withdrawn.

What were the facts?

This is an appeal filed by M/s. Gayathri Exports (the assessee) against the order of the Income Tax Appellate Tribunal (ITAT) bearing ITA No.82/BANG/2013 dated 12/09/2014. The respondent is the Assistant Commissioner of Income-tax. The assessee is represented by its partner, Sri B. Prabhakar Kamath. The appeal is filed under Section 260-A of the Income Tax Act, 1961, seeking to formulate substantial questions of law and set aside the ITAT's order. The procedural history leading to this appeal before the High Court is not detailed in the provided text, other than the fact that the assessee is challenging the ITAT's decision.

What were the issues?

The High Court was called upon to decide whether to formulate substantial questions of law arising from the ITAT's order dated 12/09/2014. The appellant (assessee) sought leave to withdraw the appeal. The judgment does not record any specific arguments made by either the assessee or the revenue regarding the merits of the case or the substantial questions of law. The primary procedural issue was the appellant's request 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

ITA No.639/2015

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 26TH DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.639/2015

BETWEEN :

M/S.GAYATHRI EXPORTS ATTUR NORTH KARKALA-576 117 REPRESENTED BY PARTNER SRI B.PRABHAKAR KAMATH AGED ABOUT 76 YEARS SON OF SRI B.THIMMAPPA

...APPELLANT

(BY MS.JINITA CHATTERJEE FOR SRI S.PARTHASARATHI, ADVOCATES)

AND :

THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 2(1), C.R.BUILDING NANDI GUDDA ROAD ATTAVARA, MANGALORE-575 001

...RESPONDENT

(BY SRI E.I.SANMATHI, ADVOCATE FOR SRI K.V.ARAVIND, STANDING COUNSEL)

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 ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT BEARING ITA NO.82/BANG/2013 DATED:12/09/2014 (ANNEXURE-A).

ITA No.639/2015

-2-

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

H.G.RAMESH, J. (Oral):

Learned Counsel appearing for the appellant seeks leave to withdraw the appeal. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/- JUDGE

Sd/- JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →