THE COMMISSIONER OF INCOME TAX vs. SHRI H G SRINIVASA PRASAD

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ITA/77/2008HC KarnatakaKAHC01034872200816 October 2008Bench: K.SREEDHAR RAO,C.R.KUMARASWAMY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, considering the memo filed by the appellant's counsel, has taken the memo on record. Consequently, the Court has ordered that the appeal be dismissed as withdrawn. There is no decision on the merits of the original dispute. The operative direction is the dismissal of the appeal due to its withdrawal by the appellant.

What were the facts?

This case involves an appeal filed by Mysore Sales International Ltd. (the appellant) against an order passed by the Income Tax Officer (TDS), LTU, Bangalore (respondent No. 1), and subsequently challenged in Writ Petition No. 19090 of 2007 before the High Court of Karnataka. The other respondents include the Commissioner of Income Tax and the Chief Commissioner of Income Tax. The appellant, represented by its Deputy General Manager, sought to set aside the order passed in the writ petition. The appeal was filed under Section 4 of the Karnataka High Court Act. The procedural history indicates that the appellant has now filed a memo seeking leave to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the appellant should be permitted to be withdrawn. This is a procedural issue concerning the appellant's right to withdraw its appeal. The appellant, through its learned counsel, has filed a memo seeking leave to withdraw the appeal. The revenue has not recorded any specific arguments against the withdrawal.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.A. NO.77 OF 2008
W.P.NO.19090 OF 2007

Read from the judgment's own cause title. This page is filed under one of them.

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR W.A. NO.77 OF 2008 (T-IT) IN W.P.NO.19090 OF 2007 (T-IT) BETWEEN: MYSORE SALES INTERNATIONAL LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT NO.36 CUNNINGHAM ROAD BANGALORE 52 REP. HEREIN BY ITS DEPUTY GENERAL MANAGER (COMPANY SECRETARY) MR. U P SATHYANARAYANA AGED ABOUT 40 YEARS.

... APPELLANT (BY SRI. DR. NANDA KISHORE, ADV.) AND: 1. THE INCOME TAX OFFICER (TDS)

LTU, JSS TOWERS, 100 FT. RING ROAD

BANASHANKARI III STAGE

BANGALORE 85. 2. THE COMMISSIONER OF INCOME TAX

KARNATAKA, CENTRAL REVENUES BUILDING

QUEENS ROAD, BANGALORE 1. 3. THE CHIEF COMMISSIONER OF INCOME TAX

KARNATAKA CENTRAL REVENUES BUILDING

QUEENS ROAD, BANGALORE 1.

2 4. THE EXCISE COMMISSIONER

IN KARNATAKA, VOKKALIGARA SANGHA

BUILDING, KITTOOR RANI CHENNAMMA

CIRCLE, BANGALORE 1.

... RESPONDENTS (BY SRI. K.V.ARAVIND, ADV., FOR R1-R3 SRI. K.HEMAKUMAR, AGA FOR R4) - - - THIS W.A. IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.19090/2007 DATED 06.12.2007. THIS W.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

Dr.Nanda Kishore, learned counsel for the appellant.

Mr. Mr.K.V.Aravind, learned counsel for the revenue for respondent Nos.1 to 3.

Mr.K.Hemakumar, learned Additional Government Advocate for the respondent No.4.

Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record.

Accordingly, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE RV

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