THINK AND LEARN PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP/7469/2020HC KarnatakaKAHC01013460202016 March 2022Bench: S.SUJATHA,SHIVASHANKAR AMARANNAVAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the petitioner's advocate seeking leave to withdraw the writ petition. The Court noted that the memo requested the petition be dismissed as withdrawn in the interests of justice and equity. The memo was placed on record. Consequently, the High Court ordered that the petition stands dismissed as withdrawn. No substantive issues regarding the AAR order were decided on merits.

What were the facts?

The petitioner, Think & Learn Pvt. Ltd., filed a writ petition before the High Court of Karnataka at Bengaluru. The petition challenged an order dated 28.01.2020 passed by the Authority for Advance Rulings (AAR) in AAR No. 56/2019. The respondents were the Assistant Commissioner of Income Tax, Circle-7(1)(1), and the Principal Commissioner of Income Tax, Range-7, Bangalore. The petitioner sought to set aside the AAR order. The matter was listed for preliminary hearing.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through their advocate, filed a memo seeking leave to withdraw the petition and prayed for its dismissal as withdrawn. The memo stated that the withdrawal was sought in the interests of justice and equity. The respondents' contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16TH DAY OF MARCH, 2022

PRESENT

THE HON’BLE MRS.JUSTICE S.SUJATHA

AND

THE HON’BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR

W.P.No.7469/2020 (T – IT)

BETWEEN :

THINK & LEARN PVT. LTD., IBC KNOWLEDGE PARK 4/1, 2ND FLOOR, TOWER D BANNERGHATTA MAIN ROAD BANGALORE-560 029 REP BY ITS CHIEF FINANCIAL OFFICER Mr. P.V.RAO

...PETITIONER

(BY SMT.TANMAYEE RAJKUMAR, ADV.)

AND :

1 . ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1) BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BANGALORE-560095

2 . PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE -7 BANGALORE, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560095

…RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE

- 2 - THE ORDER DATED 28.01.2020 PASSED BY THE AAR IN AAR NO.56/2019 ANNEXURE-W AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, S. SUJATHA, J., MADE THE FOLLOWING:

O R D E R Learned counsel for the petitioner has filed a memo seeking leave of the Court to withdraw the petition, which reads thus:- “The Advocate for the Petitioner most humbly seeks leave of this Hon’ble Court to withdraw the above petition and prays that this Hon’ble Court be pleased to take the memo on record and dismiss the above petition as withdrawn, in the interests of justice and equity.”

The memo is placed on record.

The petition stands dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE KTY

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