GMR PROJECTS PRIVATE LIMITED vs. ASST. COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/458/2018HC KarnatakaKAHC01042283201826 July 2022Bench: P.S.DINESH KUMAR,M G UMA5 pages
AI SummaryDismissed

What did the High Court hold?

The appellant sought to withdraw the appeals as the dispute had been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020. The High Court granted leave to withdraw the appeals.

What were the facts?

The appellant, GMR Projects Private Limited, filed multiple appeals before the High Court against orders of the Income Tax Appellate Tribunal. The appeals were filed under Section 260-A of the Income Tax Act for various assessment years.

What were the issues?

The primary issue was the appellant's request to withdraw the appeals 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

Heard together (4 matters)

ITA NO.2215/BANGA/2016
ITA NO.185/BANG/2014
ITA NO.2214/BANG/2016
ITA NO.2213/BANG/2016

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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF JULY, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A No.458 OF 2018 C/W I.T.A No.459 OF 2018 I.T.A No.460 OF 2018 I.T.A No.461 OF 2018

I.T.A No.458 OF 2018

BETWEEN :

GMR PROJECTS PRIVATE LIMITED (NOW MERGED WITH GMR ENTERPRISES PRIVATE LIMITED) A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 NO. 25/1, SKIP HOUSE MUSEUM ROAD BANGALORE - 560 001 REPRESENTED BY ITS DIRECTOR, MR. GRANDHI KIRAN KUMAR AGED ABOUT 42 YEARS

…APPELLANT

(BY SHRI. BALRAM R. RAO, ADVOCATE) [THROUGH V.C]

AND :

ASST. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2)

CENTRAL REVENUE BUILDING INFANTRY ROAD BANGALORE - 560 001.

…RESPONDENT

(BY SHRI. K.V. ARAVIND, ADVOCATE) . . . .

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF THE ORDER DATED:21/02/2018 PASSED IN ITA NO.2215/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 21.02.2018 BEARING IN ITA NO.2215/BANGA/2016 FOR ASSESSMENT YEAR 2011-2012 MARKED AS ANNEXURE-A AND ETC.

I.T.A No.459 OF 2018

BETWEEN :

GMR PROJECTS PRIVATE LIMITED (NOW MERGED WITH GMR ENTERPRISES PRIVATE LIMITED) A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 NO. 25/1, SKIP HOUSE MUSEUM ROAD BANGALORE - 560 001 REPRESENTED BY ITS DIRECTOR, MR. GRANDHI KIRAN KUMAR AGED ABOUT 42 YEARS

…APPELLANT

(BY SHRI. BALRAM R. RAO, ADVOCATE) [THROUGH V.C]

AND :

ADDL. COMMISSIONER OF INCOME-TAX RANGE - 11, 3RD FLOOR C.R. BUILDING, QUEENS ROAD BANGALORE - 560 001.

…RESPONDENT

(BY SHRI. K.V. ARAVIND, ADVOCATE) . . . .

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF THE ORDER DATED:16/06/2017 PASSED IN ITA NO.185/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 16.06.2017 BEARING IN ITA NO.185/BANG/2014 FOR ASSESSMENT YEAR 2009-2010 MARKED AS ANNEXURE-A AND ETC.

I.T.A No.460 OF 2018

BETWEEN :

GMR PROJECTS PRIVATE LIMITED (NOW MERGED WITH GMR ENTERPRISES PRIVATE LIMITED) A COMPANY INCORPORTATED UNDER COMPANIES ACT, 1956 NO. 25/1, SKIP HOUSE MUSEUM ROAD BANGALORE - 560 001 REPRESENTED BY ITS DIRECTOR, MR. GRANDHI KIRAN KUMAR AGED ABOUT 42 YEARS

…APPELLANT

(BY SHRI. BALRAM R. RAO, ADVOCATE) [THROUGH V.C]

AND :

ASST. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2) CENTRAL REVENUE BUILDING INFANTRY ROAD BANGALORE - 560 001.

…RESPONDENT

(BY SHRI. K.V. ARAVIND, ADVOCATE) . . . .

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF THE ORDER DATED:21/02/2018 PASSED IN ITA NO.2214/BANG/2016, FOR THE ASSESSMENT YEAR 2010-2011, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME TAX

4 APPELLATE TRIBUNAL DATED 21.02.2018 BEARING IN ITA NO.2214/BANG/2016 FOR ASSESSMENT YEAR 2010-2011 MARKED AS ANNEXURE-A AND ETC.

I.T.A No.461 OF 2018

BETWEEN :

GMR PROJECTS PRIVATE LIMITED (NOW MERGED WITH GMR ENTERPRISES PRIVATE LIMITED), A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 NO. 25/1, SKIP HOUSE MUSEUM ROAD BANGALORE - 560 001 REPRESENTED BY ITS DIRECTOR MR. GRANDHI KIRAN KUMAR, AGED ABOUT 42 YEARS.

…APPELLANT

(BY SHRI. BALRAM R. RAO, ADVOCATE) [THROUGH V.C]

AND :

ASST. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2) 3RD FLOOR C.R. BUILDING, QUEENS ROAD BANGALORE - 560 001.

…RESPONDENT

(BY SHRI. K.V. ARAVIND, ADVOCATE) . . . .

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF THE ORDER DATED:21/02/2018 PASSED IN ITA NO.2213/BANG/2016, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 21.02.2018 BEARING IN ITA NO.2213/BANG/2016 FOR ASSESSMENT YEAR 2008-2009 MARKED AS ANNEXURE-A AND ETC.

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

JUDGMENT

Learned Advocate for the appellant in all these appeals has filed Memos dated 25.07.2022 seeking leave to withdraw the appeals, stating that the dispute is settled under the Direct Tax Vivad Se Vishwas Scheme, 2020.

2.

Memo is ordered accordingly. Leave granted. Appeals are dismissed as withdrawn.

No costs.

Sd/- JUDGE

Sd/- JUDGE

SPS

More judgments on Section 260-A

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

Latest GST High Court judgments

Search GST case law →