UNITED SPIRITS LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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ITA/808/2018HC KarnatakaKAHC01050528201813 March 2023Bench: P.S.DINESH KUMAR,C.M. POONACHA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka at Bengaluru noted that the appellant's advocate had filed a memo dated 13.3.2023 seeking leave to withdraw the appeal. The Court accepted the memo and ordered that it be kept in record. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The specific substantive issues that were to be decided in the appeal were not addressed on merits due to the withdrawal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, United Spirits Limited (successor in interest of Shaw Wallace and Company Limited), filed an Income Tax Appeal No. 808 of 2018 before the High Court of Karnataka at Bengaluru. The appeal was filed under Section 260-A of the Income Tax Act, 1961, challenging an order dated 08.06.2018 passed by the Income Tax Appellate Tribunal, Bangalore Bench 'A', in M.P.No.221/KOL/2005. The appellant sought to formulate substantial questions of law and allow the appeal. The respondents were the Joint Commissioner of Income Tax and the Commissioner of Income Tax.

What were the issues?

1. Whether the appeal filed under Section 260-A of the Income Tax Act, 1961, is to be allowed. The appellant, through their advocate, filed a memo dated 13.3.2023 seeking leave to withdraw the appeal. No specific arguments were recorded for either the appellant or the revenue regarding the substantive issues of the appeal, as the appeal was withdrawn before any such arguments could be presented.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 808 of 2018

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 808 OF 2018 BETWEEN:

1.

UNITED SPIRITS LIMITED (SUCCESSOR IN INTEREST OF SHAW WALLACE AND COMPANY LIMITED) UB TOWER, 6TH FLOOR, NO.24, VITTAL MALLYA ROAD, BENGALURU-01 REP HEREIN BY ITS GENERAL MANAGER -TAXATION MS REENA LAMBA …APPELLANT (BY MISS. MANASA ANANTHAN, ADVOCATE FOR MISS. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1.

THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE 7 ROOM NO.243, 2ND FLOOR, 80 FEET ROAD, BMTC BUILDING, KORAMANGALA, BENGALURU-95 (FORMERLY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XXVIII, KOLKATA)

2.

THE COMMISSIONER OF INCOME TAX 7 80 FEET ROAD, BMTC BUILDING, KORAMANGALA, BENGALURU-560095 …RESPONDENTS (BY SRI. E I SANMATHI ., STANDING COUNSEL)

Digitally signed by NIRMALADEVI Location: HIGH COURT OF KARNATAKA

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ITA No. 808 of 2018

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PRONOUNCED ON 08.06.2018 BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'A' BANGALORE, IN M.P.NO.221/KOL/2005 (ANNEXURE 'L'), TO THE EXTEND QUESTIONED HEREIN AND ETC.

THIS APPEAL COMING ON FOR HEARING, THIS DAY P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT

Miss.Manasa Ananthan, learned advocate for the appellant has filed a memo dated 13.3.2023 seeking leave to withdraw this appeal.

2.

Memo be kept in record. Appeal is dismissed as withdrawn. No costs.

SD/- JUDGE

SD/- JUDGE

ND List No.: 1 Sl No.: 26

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