DR (MRS) ANWAR BASITH vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

PDF · subscribers
ITA/437/2010HC KarnatakaKAHC01083840201019 June 2023Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, in consideration of the memos filed by the assessee, granted leave to withdraw the appeals. The Court noted that the assessee had opted for The Direct Tax Vivad Se Vishwas Act, 2020, and had filed the requisite forms (Form-1 and Form-2) and received Form-3 certificates. Consequently, the appeals were disposed of in terms of the memos filed by the appellant. The court did not delve into the merits of the original appeals or the tax disputes. The operative direction was to dispose of the appeals as withdrawn, with no costs awarded. The liberty to revive the appeals was granted in case the dispute was not settled under the Vivad Se Vishwas scheme.

What were the facts?

The assessee, Dr. (Mrs.) Anwar Basith, filed two Income Tax Appeals (ITA No. 437 of 2010 and ITA No. 123 of 2010) under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. These appeals challenged common orders passed by the Income Tax Appellate Tribunal. ITA No. 437 of 2010 pertained to Assessment Years 2001-02 to 2006-07, while ITA No. 123 of 2010 covered Assessment Years 1995-96, 1996-97, 1997-98, 1999-00, and 2000-01. The assessee subsequently filed memos seeking to withdraw these appeals. The reason for withdrawal was the assessee's participation in The Direct Tax Vivad Se Vishwas Act, 2020, where she filed declarations and undertakings for paying taxes on disputed income, and received Form-3 certificates from the Commissioner of Income Tax.

What were the issues?

1. Whether the assessee is permitted to withdraw the Income Tax Appeals filed under Section 260-A of the Income Tax Act, 1961, in light of her opting for the Direct Tax Vivad Se Vishwas Act, 2020? (Question of procedure/law) Assessee's Contention: The assessee, through a memo filed before the High Court, sought permission to withdraw the appeals. The basis for this request was that the assessee had availed the benefits of The Direct Tax Vivad Se Vishwas Act, 2020, by filing the necessary declarations (Form-1 and Form-2) and receiving a certificate (Form-3) from the Commissioner of Income Tax. The assessee requested liberty to revive the appeals if the dispute was not settled under the scheme. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue regarding the withdrawal of the appeals. The revenue was represented by Standing Counsel.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 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. 437 OF 2010 C/W INCOME TAX APPEAL NO. 123 OF 2010 IN ITA NO.437 OF 2010 BETWEEN: DR.(MRS.). ANWAR BASITH, NO.16, DR.OMAR SHARIEFF ROAD, BASAVANAGUDI, BANGALORE-560 004. …APPELLANT (BY SRI. SHANKAR.A., SENIOR ADVOCATE FOR SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), UNITY BUILDING ANNEXUE, MISSION ROAD, BANGALORE-560 027. …RESPONDENT Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

- 2 -

NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 (BY SRI. DILIP.M., STANDING COUNSEL FOR SRI. K.V. ARAVIND, SENIOR STANDING COUNSEL)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 09-08-2010 PASSED IN ITA NO.101 TO 106/BANG/2009, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED THEREIN AND ETC., IN ITA NO.123 OF 2010 BETWEEN: DR.(MRS.). ANWAR BASITH, NO.16, DR.OMAR SHARIEFF ROAD, BASAVANAGUDI, BANGALORE-560 004. …APPELLANT (BY SRI. SHANKAR.A., SENIOR ADVOCATE FOR SRI. M. LAVA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), UNITY BUILDING ANNEXUE, MISSION ROAD, BANGALORE-560 027. …RESPONDENT (BY SRI. DILIP.M., STANDING COUNSEL FOR SRI. K.V. ARAVIND, SENIOR STANDING COUNSEL)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 27-11-2009 PASSED IN ITA NO.145 TO 149/BNG/2009, FOR THE ASSESSMENT YEARS 1995-96 TO 1997-98 AND 1999-2000 TO 2000-01, TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.,

- 3 -

NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010

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

Shri A.Shankar, learned Senior Advocate for appellant has filed a Memo of even date seeking leave to withdraw these Appeals. 2. Memo filed in ITA No.437/2010 reads as follows: 1. "The above named Appellant has filed Income Tax Appeals under Section 260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal for the Assessment Years 2001-02 to 2006-07. 2. The Appellant filed Form-1 and Form-2 for declaration and undertaking for paying taxes on disputed income under the scheme named The Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Years 2001-02 to 2006-07. 3. Thereafter, the Commissioner of Income Tax, Bengaluru - 3 issued Form-3 certificate under sub- section (1) of Section 5 of the Direct Tax Vivad Se Viswas Act, 2020 after verifying Form-1 and Form-2. Copies of the Form-3 is enclosed herewith for this Hon’ble Court’s reference and records.

- 4 -

NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 4. Wherefore, in view of the above submissions the Appellant humbly prays this Hon’ble Court may be pleased to permit the Appellant to withdraw the above Income Tax Appeals with liberty to revive, in case, if the dispute is not settled under the scheme the Direct Tax Vivad Se Vishwas Act, 2020 in the interest of justice and equity." 3. Memo filed in ITA No.123/2010 reads as follows: "1. The above named Appellant has filed Income Tax Appeals under Section 260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal for the Assessment Years 1995-96, 1996-97, 1997-98, 1999-00 and 2000-01. 2. The Appellant filed Form-1 and Form-2 for declaration and undertaking for paying taxes on disputed income under the scheme named The Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Years 1995-96, 1996-97, 1997-98, 1999-00 and 2000-01. 3. Thereafter, the Commissioner of Income Tax, Bengaluru - 3 issued Form-3 certificate under sub- section (1) of Section 5 of the Direct Tax Vivad Se Viswas Act, 2020 after verifying Form-1 and Form-2.

- 5 -

NC: 2023:KHC:21016-DB ITA No. 437 of 2010 C/W ITA No. 123 of 2010 Copies of the Form-3 is enclosed herewith for this Hon’ble Court’s reference and records. 4. Wherefore, in view of the above submissions the Appellant humbly prays this Hon’ble Court may be pleased to permit the Appellant to withdraw the above Income Tax Appeals with liberty to revive, in case, if the dispute is not settled under the scheme the Direct Tax Vivad Se Vishwas Act, 2020 in the interest of justice and equity." 4. Memo be kept in record. Leave granted. These appeals are disposed of in terms of the Memo. No costs. SD/- JUDGE SD/- JUDGE kcm List No.: 1 Sl No.: 21

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →