THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL

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ITA/657/2016HC KarnatakaKAHC01048849201625 October 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel appearing for the appellants (the revenue) sought leave to withdraw the appeal. Leave was granted by the Court. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the substantial questions of law that were intended to be formulated. The operative direction was to dispose of the appeal as withdrawn. The judgment does not record any specific findings on any issues, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

The Commissioner of Income-Tax (TDS) and the Deputy Commissioner of Income-Tax (TDS) filed an appeal before the High Court of Karnataka against an order dated August 5, 2016, passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order was in relation to ITA No.873/BANG/2015 concerning the assessment year 2012-2013. 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. The respondent in this appeal is M/s Bangalore Metro Rail Corporation Ltd.

What were the issues?

The High Court was to decide whether to formulate substantial questions of law and set aside the order of the ITAT, Bengaluru, dated August 5, 2016, in ITA No.873/BANG/2015 for the assessment year 2012-2013. The appellants, the Commissioner of Income-Tax (TDS) and the Deputy Commissioner of Income-Tax (TDS), sought to challenge the ITAT's decision. The judgment does not record the specific contentions of either the assessee (M/s Bangalore Metro Rail Corporation Ltd.) or the revenue (the appellants) regarding the merits of the case, nor does it mention any specific provisions of the Income Tax Act, 1961, or any authorities, circulars, or precedents relied upon by either party during the proceedings before the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.657/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 25TH DAY OF OCTOBER 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. 657/2016

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX

TDS, NO.59, HMT BHAVAN

4TH FLOOR, BALLARI ROAD

GANGANAGAR

BENGALURU – 560 032

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

TDS, CIRCLE-16(1)

NO.59, HMT BHAVAN

4TH FLOOR, BALLARI RAOD

GANGANAGAR

BENGALURU – 560 032

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S BANGALORE METRO RAIL CORPORATION LTD. 3RD FLOOR, BMTC COMPLEX K H ROAD, SHANTHINAGAR BENGALURU – 560 027

...RESPONDENT

(BY SRI A.SHANKAR, ADVOCATE)

ITA No.657/2016

-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 05.08.2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.873/BANG/2015 FOR THE ASSESSMENT YEAR 2012- 2013.

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

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

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR

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