SRI S. DIWAKAR vs. INCOME TAX OFFICER

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ITA/84/2015HC KarnatakaKAHC01023129201501 February 2021Bench: ALOK ARADHE,R. NATARAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the assessee had filed a memo seeking leave to withdraw the appeal. For the reasons stated in the memo, the High Court dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal if occasion so arises. No decision was made on the merits of the substantial questions of law that were intended to be raised.

What were the facts?

The assessee, Sri. S. Diwakar, filed an appeal before the High Court of Karnataka against an order dated 31.10.2014 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No.1591/BANG/2013. This order pertained to the assessment year 2008-09. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The revenue was represented by the Income Tax Officer, Ward-6(4), Bangalore. The High Court was to consider substantial questions of law arising from the ITAT's order.

What were the issues?

The primary issue was whether the High Court should formulate substantial questions of law and answer them in favour of the appellant (assessee), thereby allowing the appeal and setting aside the findings of the ITAT to the extent they were against the assessee for the assessment year 2008-09. The judgment does not record specific arguments made by the assessee or the revenue regarding the merits of the case, as the appeal was withdrawn. Therefore, no specific questions of law or contentions are detailed.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.84 OF 2015 BETWEEN: SRI. S. DIWAKAR FLAT NO.302, VASHISHTA APARTMENTS, NO.18, 5TH TEMPLE STREET, 1ST CROSS, MALLESHWARAM BANGALORE-560003. .... APPELLANT (BY MR. A. SHANKAR, SR. COUNSEL WITH MR. S. ANNAMALAI, ADV., FOR MR. M. LAVA, ADV.,) AND: INCOME TAX OFFICER WARD-6(4), 4TH FLOOR R.P. BHAVAN, 14/3A, NRUPATHUNGA ROAD BANGALORE-560001. ... RESPONDENT (BY MR. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 31.10.2014 PASSED IN ITA NO.1591/BANG/2013 FOR THE ASSESSMENT YEAR 2008- 09, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT.

2 (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE INCOME TAX APPELLANT TRIBUNAL, BANGALORE BENCH IN ITA NO.1591/BANG/2013 RELATING TO ASSESSMENT YEAR 2008- 09 VIDE ITS ORDER DATED 31.10.2014. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record. 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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