SMT. PADMAVATHY KRISHNA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/849/2017HC KarnatakaKAHC01044966201719 June 2023Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request for leave to withdraw the appeal. The memo filed by the assessee's counsel, stating the intention to withdraw and keep the substantial questions of law open for future consideration, was taken on record. Consequently, the appeal was dismissed as withdrawn. The court explicitly stated that the substantial questions of law are kept open for consideration in an appropriate case. No costs were awarded. The judgment does not delve into the merits of any substantial questions of law as the appeal was withdrawn before any such determination.

What were the facts?

The appellant, Smt. Padmavathy Krishna, filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against an order dated 30.06.2017 passed in ITA Nos. 1231 & 1232/BANG/2013 by the Income Tax Appellate Tribunal (ITAT). The assessment years under consideration were 2006-07 and 2007-08. The appellant sought to formulate and answer substantial questions of law in her favour. The respondent was the Deputy Commissioner of Income Tax, Central Circle - 2(3), Bengaluru.

What were the issues?

1. Whether the substantial questions of law, which were to be formulated and decided, could be raised in an appropriate case in the future. Assessee's Contention: The assessee's counsel sought leave to withdraw the present appeal, specifically requesting that the substantial questions of law be kept open to be raised in an appropriate case. The counsel filed a memo to this effect. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the withdrawal of the appeal or the substantial questions of law. The revenue's counsel was present, but no arguments were noted in the judgment.

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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NC: 2023:KHC:21345-DB ITA No. 849 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 849 OF 2017 BETWEEN: SMT. PADMAVATHY KRISHNA, "SRINIVASANILAYA", # 263, 6TH A CROSS, 15TH MAIN, RMV EXTENSION, BENGALURU - 560 080. PAN:AKVP02312H …APPELLANT (BY SRI. CHANDRASHEKAR V., ADVOCATE FOR SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(3), C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENT (BY SRI. SANMATHI E.I., STANDING COUNSEL FOR SRI. K.V. ARAVIND, SR. STANDING COUNSEL) Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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NC: 2023:KHC:21345-DB ITA No. 849 of 2017

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 30.06.2017 PASSED IN ITA NO'S. 1231 & 1232/BANG/2013, FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND THE ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND ETC., THIS APPEAL, COMING ON FOR HEARING, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT

Sri V.Chandrashekar V, learned Advocate for the appellant seeks leave to withdraw this Appeal keeping open the substantial questions of law to be raised in appropriate case. He has filed a memo of even date to the said effect. 2. Leave granted. Memo be kept in the record. 3. Appeal is dismissed as withdrawn. 4. Substantial questions of law are kept open for consideration in appropriate case.

No costs. SD/- JUDGE SD/- JUDGE kcm List No.: 1 Sl No.: 27

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