GOLFLINKS SOFTWARE PARK (P) vs. DEPUTY COMMISSIONER OF

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ITA/700/2019HC KarnatakaKAHC01044436201927 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka allowed the prayer of the learned counsel for the petitioners to withdraw the petition. Consequently, the petition was dismissed as withdrawn. No decision on the merits of the appeal or the issues raised in the original proceedings before the Income Tax Appellate Tribunal was made. The operative direction was solely to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Golflinks Software Park (P) Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal arose out of an order dated May 10, 2019, passed in ITA No. 336/BANG/2017, pertaining to the assessment year 2010-2011. The respondents were the Deputy Commissioner of Income-tax, Circle -11 (3), Bangalore, and the Principal Commissioner of Income-tax, Bangalore. The appellant, through its authorized representative, sought to withdraw the petition.

What were the issues?

1. Whether the appeal filed under Section 260-A of the Income Tax Act, 1961, is maintainable. (Question of law) The appellant's contention was that they wished to withdraw the petition. The judgment does not record any specific arguments from the revenue regarding the maintainability of the appeal or any other substantive issue. The primary action recorded is the appellant's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27TH DAY OF JANUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

ITA NO.700/2019

BETWEEN:

GOLFLINKS SOFTWARE PARK (P) LIMITED 1ST FLOOR, EMBASSY POINT 150, INFANTRY ROAD BANGALORE-560 001 PAN-AABCG7106K REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR.P.R.RAMAKRISHNAN

…APPELLANT (BY SRI.SURYANARAYANA T., ADV.,)

AND:

1.

DEPUTY COMMISSIONER OF

INCOME-TAX, CIRCLE -11 (3)

BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085

2.

PRINCIPAL COMMISSIONER

OF INCOME TAX, BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085 … RESPONDENTS (BY SRI.SANMATHI E.I., ADV.,)

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 10.05.2019 PASSED IN ITA NO.336/BANG/2017 FOR THE ASSESSMENT YEAR 2010-2011 AND ETC.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the petitioners has filed a memo dated 22.01.2021 seeking withdrawal of the petition.

The prayer is allowed.

The petition is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

SSD

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