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

PDF · subscribers
ITA/608/2022HC KarnatakaKAHC01058371202227 February 2023Bench: P.S.DINESH KUMAR,C.M. POONACHA2 pages
AI SummaryDismissed

What did the High Court hold?

The Revenue's counsel filed a memo seeking leave to withdraw the appeal. The Court granted the leave and dismissed the appeal as withdrawn.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The primary issue was whether the appeal filed by the Revenue should be allowed to be withdrawn.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. 111/BANG/2017
ITA NO.1741/BANG/2017

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

- 1 -

ITA No. 608 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. 608 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 KV ARAVIND, 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. 608 of 2022

APPELLATE TRIBUNAL, BENGALURU IN C.O. NO. 111/BANG/2017 (IN ITA NO.1741/BANG/2017 DATED 25.05.2022 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE- D 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.: 28

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 →