THE COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

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ITA/255/2013HC KarnatakaKAHC01022483201310 January 2023Bench: P.S.DINESH KUMAR,G BASAVARAJA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the matter had been settled under the Vivad se Vishwas Scheme and nothing further survived in the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed an order in favor of the respondent society. The Revenue appealed this order to the High Court. During the pendency of the appeal, the respondent society settled the matter under the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal filed by the Revenue had become infructuous due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 255 of 2013

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JANUARY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.255 OF 2013

BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE C.R.BUILDING, QUEENS ROAD BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1 (2) C.R.BUILDING, QUEENS ROAD BANGALORE …APPELLANTS

(BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) AND: M/S VENKATESHA EDUCATION SOCIETY NO.1256, ARMSTRONG ROAD SHIVAJI NAGAR BANGALORE-560 001 …RESPONDENT

(BY SHRI. S. PARTHASARATHI, ADVOCATE)

THIS ITA IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL BY SETTING ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.104/BANG/2012 DATED 21.12.2012 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE

Digitally signed by YASHODHA N Location: HIGH COURT OF KARNATAKA

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ITA No. 255 of 2013

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE AND ETC.

THIS ITA, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Ms.Tanmayee Rajkumar, learned advocate for the respondent has filed memo dated 02.01.2023 stating that matter has been settled under Vivad se Vishwas Scheme and nothing survives in this appeal.

2.

Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue does not dispute the facts stated in the memo and prays that this appeal may be dismissed as withdrawn.

3.

Leave granted. This appeal is accordingly dismissed as withdrawn.

No costs. Sd/- JUDGE

Sd/- JUDGE YN

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