THE COMMISSIONER OF INCOME -TAX vs. M/S BANGALORE CITY EMPLOYEES

PDF · subscribers
ITA/698/2015HC KarnatakaKAHC01049307201531 May 2016Bench: JAYANT PATEL,B.SREENIVASE GOWDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, upon a memo of withdrawal being tendered by the learned counsel for the appellants (Revenue), granted permission for the withdrawal. Consequently, the appeal was disposed of as withdrawn. No decision on the merits of the case was made. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

This is an appeal filed by the Commissioner of Income-Tax (TDS) and the Assistant Commissioner of Income-Tax (TDS), Circle - 16 (1), Bangalore, against an order dated July 31, 2015, passed in ITA No. 277/Bang/2015 by the Income Tax Appellate Tribunal (ITAT) for the assessment year 2007-2008. The respondent is M/s. Bangalore City Employees, Housing & Social Welfare Co-operative Society Ltd. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court of Karnataka at Bengaluru heard the matter on May 31, 2016.

What were the issues?

The Tribunal had to decide the appeal filed by the Revenue. The Revenue, represented by Sri. K.V. Aravind, sought to withdraw the appeal. The specific grounds or issues that were to be decided by the Tribunal are not recorded in the judgment. The judgment only records the submission made by the counsel for the appellants (Revenue). No arguments were recorded for the respondent (assessee).

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 31ST DAY OF MAY, 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.SREENIVASE GOWDA ITA NO.698/2015

BETWEEN:

1.

THE COMMISSIONER OF INCOME -TAX TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032.

2.

THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE - 16 (1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (By SRI. K. V. ARAVIND, ADV.)

AND:

M/S. BANGALORE CITY EMPLOYEES, HOUSING & SOCIAL WELFARE CO-OPERATIVE SOCIETY LTD., NO.20, 3RD MAIN ROAD, 3RD CROSS, VIDYAGIRI LAYOUT, NAGARBHAVI 1ST STAGE, BANGALORE – 560 072. ... RESPONDENT

2 THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 31/07/2015 PASSED IN ITA NO.277/BANG/2015, FOR THE ASSESSMENT YEAR 2007- 2008.

THIS ITA COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

J U D G M E N T

Sri. K.V. Aravind, learned counsel for the appellants tenders a memo of withdrawal and he prays for withdrawal of the appeal.

2.

The memo is taken on record.

3.

Permission is granted. The appeal stands disposed of as withdrawn.

SD/- JUDGE

SD/- JUDGE

PMR/-

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 →