THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. GMR INFRASTRUCTURE LTD.,

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ITA/604/2022HC KarnatakaKAHC01058372202227 February 2023Bench: P.S.DINESH KUMAR,C.M. POONACHA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be allowed to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

C.O. NO. 112/BANG/2017
ITA NO.1742/BANG/2017

Read from the judgment's own cause title. This page is filed under one of them.

- 1 -

ITA No. 604 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 604 OF 2022 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX CENTRAL 3RD FLOOR, C.R. BUILDING QUEENS ROAD, BENGALURU 560 001

2.

THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(2) 3RD FLOOR, C.R. BUILDING QUEENS ROAD, BENGALURU 560 001 …APPELLANTS (BY SRI. DILIP M, STANDING COUNSEL FOR SRI. ARAVIND K V.,SENIOR STANDING COUNSEL)

AND:

1.

M/S. GMR INFRASTRUCTURE LTD., NO. 25/1, SKIP HOUSE MUSEUM ROAD BENGALURU 560 025 PAN AAB CG 8889P …RESPONDENT (BY SRI. BALRAM R RAO.,ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX

Digitally signed by NIRMALADEVI Location: HIGH COURT OF KARNATAKA

- 2 -

ITA No. 604 of 2022

APPELLATE TRIBUNAL, BENGALURU IN C.O. NO. 112/BANG/2017 (IN ITA NO.1742/BANG/2017 DATED 25.05.2022 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-D AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(2), BENGALURU.

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

Learned advocate for the appellants has filed a memo of even date seeking leave to withdraw this appeal.

2.

Memo be kept in record. Leave granted. Appeal is dismissed as withdrawn in terms of the memo.

3.

In view of dismissal of the appeal, I.A.No.1/2023 does not survive for consideration and the same stands disposed of. No costs.

SD/- JUDGE

SD/- JUDGE

BS List No.: 1 Sl No.: 25

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