M/S ZILLA NIRMITI KENDRA vs. ASSISTANT COMMISSIONER

PDF · subscribers
ITA/303/2022HC KarnatakaKAHC01026571202216 July 2025Bench: S.G.PANDIT,T.M.NADAF3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeal. This was based on a memo filed by the appellant stating that the dispute had been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the facts?

The appellant filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The dispute pertained to the assessment year 2015-2016. The appellant sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Direct Tax Vivad Se Vishwas Scheme. The primary issue was the settlement of the tax dispute.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2025:KHC:26174-DB ITA No. 303 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO.303 OF 2022 BETWEEN: M/S. ZILLA NIRMITI KENDRA, UTTARA KANNADA (PAN: AAAZ0436G; A REGISTERED SOCIETY UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT 1960.) 1ST FLOOR, MINI VIDHANA SOUDHA, UTTARA KANNADA, KARWAR. (REPRESENTED BY ITS PROJECT MANAGER, MR. HARSHA SHETTIGAR, S/O. CHANDRASHEKAR SHETTIGAR, AGED ABOUT 34 YEARS) …APPELLANT (BY SRI. JAGANNATH, ADV. FOR SRI. TATA KRISHNA, ADVOCATE) AND: ASSISTANT COMMISSIONER Digitally signed by SHARADAVANI B Location: High Court of Karnataka

- 2 -

HC-KAR NC: 2025:KHC:26174-DB ITA No. 303 of 2022 OF INCOME TAX (EXEMPTIONS), CIRCLE-1, MANGALURU …RESPONDENT (BY SRI. M.DILIP, ADVOCATE) THE INCOME TAX APPEAL IS FILED UNDER SEC.260- A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 14/02/2022 PASSED IN ITA NO.2069/BANG/2018, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'A' BENCH, PASSED AN ORDER IN ITA NO.2069/BANG/2018 DATED 14/02/2022 DISMISSING THE APPEAL OF THE APPELLANT FOR THE IMPUGNED ASSESSMENT YEAR 2015-2016 AS ENCLOSED IN ANNEXURE-A AND ETC.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE T.M.NADAF

- 3 -

HC-KAR NC: 2025:KHC:26174-DB ITA No. 303 of 2022 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Memo dated 11.07.2025 is filed by the appellant, seeking leave to withdraw the appeal stating that the dispute is settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. 2. Memo is placed on record. 3. Accordingly, the appeal is dismissed as withdrawn. Sd/- (S.G.PANDIT) JUDGE Sd/- (T.M.NADAF) JUDGE SMJ List No.: 1 Sl No.: 2

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 →