THE COMMISSIONER OF INCOME-TAX, vs. M/S TOYOTA KIRLOSKAR MOTORS PVT LTD

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ITA/77/2017HC KarnatakaKAHC01019087201703 January 2018Bench: 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 authorities) sought leave to withdraw the appeal. Leave was granted by the Court. Consequently, the appeal was disposed of as withdrawn. The High Court did not delve into the merits of the ITAT's order or the substantial questions of law that the appellants intended to raise. The decision to dispose of the appeal as withdrawn means that the ITAT's order dated August 19, 2016, remains undisturbed by this High Court proceeding. No specific finding was made by the High Court on any issue related to the Income Tax Act, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax (appellants) against M/s. Toyota Kirloskar Motors Pvt. Ltd. (respondent). The appeal challenges an order dated August 19, 2016, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench 'B', in C.O.No.15/B/2016, pertaining to the assessment year 2009-2010. The appellants are seeking to formulate substantial questions of law and set aside the ITAT's order. The matter came before the High Court of Karnataka at Bengaluru for admission.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law arising from the ITAT's order dated August 19, 2016, and consequently, to set aside that order. The appellants, the revenue authorities, sought to appeal the ITAT's decision. The respondent is M/s. Toyota Kirloskar Motors Pvt. Ltd. The judgment does not record specific arguments made by either the assessee or the revenue regarding the merits of the ITAT's order. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.77/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3RD DAY OF JANUARY 2018

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.77/2017

BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX

LTU, JSS TOWERS

BSK III STAGE

BENGALURU-560 085

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

LTU, JSS TOWERS

BSK III STAGE

BENGALURU-560 085

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S. TOYOTA KIRLOSKAR MOTORS PVT. LTD., PLOT NO.1, BIDADI INDUSTRIAL AREA RAMANAGARA TALUK, BIDADI BENGALURU-562 109 ...RESPONDENT

(BY SRI S.S.NAGANANDA, SENIOR COUNSEL FOR SRI VIKRAM U.R., ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 19.08.2016 PASSED BY THE ITAT, BANGALORE BENCH “B”, BANGALORE IN C.O.NO.15/B/2016 FOR THE ASSESSMENT YEAR 2009-2010.

ITA No.77/2017

-2-

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

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