THE COMMISSIONER OF INCOME TAX vs. MR IQBAL ISMAIL VIRANI

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF MARCH, 2022

PRESENT

THE HON’BLE MRS.JUSTICE S.SUJATHA

AND

THE HON’BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR

I.T.A.No.174/2022

BETWEEN :

1 . THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095

2 . THE INCOME TAX OFFICER INTERNATIONAL TAXATION WARD-1

PRESENT ADDRESS: DCIT CIRCLE-2(1), 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095.

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

Mr. IQBAL ISMAIL VIRANI VIRANI NIWAS Dr. B.R.AMBEDKAR ROAD, ALTINHO, MAPUSA GOA-403507, PAN: ATWPV4826E

…RESPONDENT

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 12.03.2021 PASSED IN ITA NO.187/PAN/2019, FOR THE ASSESSMENT YEAR 2014-2015 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.187/PAN/2019 DATED 12.03.2021 FOR ASSESSMENT YEAR 2014-2015 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BENGALURU.

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel for the appellants has filed a memo seeking leave of the Court to withdraw the above appeal with liberty to file the same before the appropriate Court.

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SD/- JUDGE

SD/- JUDGE

KTY