THE COMMISSIONER OF INCOME TAX vs. M/S BOSCH LIMITED

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ITA/92/2017HC KarnatakaKAHC01019841201707 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for the appellants (Revenue) filed a memo dated 25.10.2017 seeking leave to withdraw the appeal. Leave was granted by the Court. Consequently, the appeal was disposed of as withdrawn. No decision was made on the merits of the case. The High Court did not address any substantial questions of law or the underlying dispute between the Revenue and the assessee. The operative direction was solely to record the withdrawal of the appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax (the Revenue) against an order of the Income-Tax Appellate Tribunal (ITAT). The appeal was filed under Section 260-A of the Income Tax Act, 1961. The Revenue sought to set aside the ITAT's order in ITA No.1211/BANG/2015, dated 08.09.2016, and to confirm the order of the Appellate Commissioner, which in turn had confirmed the order of the Deputy Commissioner of Income Tax. The assessee is M/s. Bosch Limited. The specific assessment year(s) and the amount in dispute are not recorded in this judgment.

What were the issues?

The primary issue before the High Court was whether to formulate substantial questions of law and to set aside the order of the ITAT. The Revenue's prayer was to set aside the ITAT's order and confirm the lower authorities' orders. The judgment does not explicitly record the specific grounds or arguments presented by either the Revenue or the assessee before the High Court. However, the Revenue's intention was to challenge the ITAT's decision, implying disagreement with its findings. The ITAT's order, which the Revenue sought to overturn, was in ITA No.1211/BANG/2015. The specific provisions of the Income Tax Act, 1961, that formed the basis of the dispute before the ITAT are not detailed in this High Court judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.92/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF NOVEMBER 2017

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.92/2017

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.BOSCH LIMITED HOSUR ROAD, ADUGODI BENGALURU

...RESPONDENT

(BY SRI T SURYANARAYANA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1211/BANG/2015 DATED 08.09.2016 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, LTU, BENGALURU.

ITA No.92/2017

-2-

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing for the appellants has filed a memo dated 25.10.2017 seeking leave to withdraw the appeal. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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