THE PR. COMMISSIONER OF INCOME TAX, vs. SMT. SNEHALATHA SINGHI

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ITA/708/2018HC KarnatakaKAHC01056208201823 September 2019Bench: R DEVDAS,L.NARAYANA SWAMY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, in its order dated 23rd September 2019, noted that the learned counsel for the appellant (the Revenue) had filed a memo dated 17th September 2019 seeking to withdraw the appeal. The memo was taken on record. Consequently, the High Court ordered that the appeal stands dismissed as withdrawn in terms of the memo. No decision was made on the merits of the substantial questions of law or the ITAT's order.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax and the Deputy Commissioner of Income Tax (the Revenue) against an order passed by the Income-Tax Appellate Tribunal (ITAT), Bengaluru. The appeal pertains to the assessment year 2007-2008 and challenges the ITAT's order in ITA No.776/BANG/2015. The respondent in this appeal is Smt. Snehalatha Singhi. The Revenue sought to formulate substantial questions of law and set aside the ITAT's order.

What were the issues?

The primary issue before the High Court was whether to admit the substantial questions of law proposed by the Revenue. The Revenue sought to appeal the order passed by the ITAT in ITA No.776/BANG/2015 for the assessment year 2007-2008. The specific substantial questions of law were to be formulated. The Revenue's contention was to allow the appeal and set aside the ITAT's order. The judgment does not record any specific arguments from the respondent (Smt. Snehalatha Singhi) regarding the substantial questions of law or the merits of the ITAT's order.

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 23RD DAY OF SEPTEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR.JUSTICE R. DEVDAS INCOME TAX APPEAL NO.708/2018 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX, 5TH FLOOR BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGLAURU – 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2) PRESENT ADDRESS DCIT -1(1)(2) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD KORAMANGALA BENGALURU – 560 095

... APPELLANTS

(BY SRI.ARAVIND K V AND SRI.DILIP. M , ADVS.)

AND:

SMT.SNEHALATHA SINGHI FLAT NO.101, PRIDE ELITE NO.10, MUSEUM ROAD BENGALURU - 560 001 PAN: AJMPS 0427Q

... RESPONDENT

(BY SMT.GIRIJA, G.R., ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10.04.2018 PASSED IN ITA NO.776/BANG/2015, FOR THE ASSESSMENT YEAR-2007-2008, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.776/BANG/2015 DATED:10.04.2018 FOR ASSESSMENT YEAR:2007-2008 ANNEXURE – C; AND ETC.

THIS ITA COMING ON FOR ORDERS, THIS DAY, NARAYANA SWAMY J., DELIVERED THE FOLLOWING:

J U D G M E N T

In this appeal, the learned counsel for the appellant has filed a memo dated 17th September 2019 seeking to withdraw the appeal. Memo is taken on record. Appeal stands dismissed as withdrawn in terms of the memo.

Sd/- JUDGE

Sd/- JUDGE

lnn

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