What did the High Court hold?

The High Court disposed of the appeal as having been withdrawn, in terms of the memo filed by the appellant. Liberty was reserved to the assessee to seek revival of the appeal if the settlement under the 'Vivad Se Vishwas Scheme' does not materialize.

The appellant, M/s Mysore Sales International Ltd., filed an appeal before the High Court. The appellant subsequently filed a memo seeking to withdraw the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be withdrawn to avail benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024.

M/S Mysore Sales International Ltd vs Deputy Commissioner of | Karnataka High Court 2025

- 1 -

NC: 2025:KHC:13739-DB ITA No. 512 of 2018

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 512 OF 2018 BETWEEN:

M/S MYSORE SALES INTERNATIONAL LTD., MSIL HOUSE 36, CUNNINGHAM ROAD, BENGALURU - 560 052. …APPELLANT (BY SRI. ASHOK A. KULAKARNI, ADVOCATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX, LTU, BENGALURU

PRESENTLY AT: DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYERS UNIT INCOME TAX DEPARTMENT, 7TH FLOOR BMTC BUILDING 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENT (BY SMT. SANMATHI E.I., ADVOCATE SRI. M. DILIP, ADVOCATE)

THIS ITA IS FILED U/S 260-A OF INCOME TAX ACT 1961, PASSED IN ITA NO.437/BANG/2011 DATED: 04.04.2018 (ANNEXURE-A) AND THE APPELLATE ORDER IN ITA NO.22/DCIT-LTU/CIT(A)LTU/10-11 DATED 21.03.2011 (ANNEXURE-C) AND THE ASSESSMENT ORDER IN PAN: AADCM6234C DATED 01.11.2010 (ANNEXURE-B), FOR THE

Digitally signed by SHAKAMBARI Location: High Court of Karnataka

- 2 -

NC: 2025:KHC:13739-DB ITA No. 512 of 2018

ASSESSMENT YEAR 2008-2009, PRAYING TO A. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE. B. ALLOW THE APPEAL BY SETTING ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.437/BANG/2011 DATED 04.04.2018 (ANNEXURE-A) AND THE APPELLATE ORDER IN ITA NO.22/DCIT-LTU/CIT(A)LTU/-10-11 DATED 21.03.2011 (ANNEXURE-C) AND THE ASSESSMENT ORDER IN PAN:AADCM6234C DATED 01.11.2010 (ANNEXURE-B) AND SUITABLY MODIFY IT AS SOUGHT IN THE APPEAL FOR ASSESSMENT YEAR 2008-2009 AND ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel for the appellant has filed a memo dated 26.03.2025 seeking leave of this Court to withdraw the appeal. Memo reads as under:

"The above-mentioned appeal is pending before this Hon'ble Court. The appellant intends to withdraw the appeal to avail of benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024. As per Section 91(3) of the Finance (No.2) Act, 2024, upon fling a declaration under the scheme, the appellant is required to withdraw any pending appeal related to the disputed income. In compliance with this requirement, the appellant respectfully submits this Court to treat the aforementioned appeal as withdrawn. The Appellant also prays that the Liberty may be granted to the

- 3 -

NC: 2025:KHC:13739-DB ITA No. 512 of 2018

Appellant to reinstate the Appeal if the scheme does not materialize.

In view of the above, appeal is disposed off as having been withdrawn, in terms of the memo. Liberty is reserved to the assessee to seek revival of this appeal, in the event, the efforts to settle the lis in terms of 'Vivad Se Vishwas Scheme' does not fructify.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

DH List No.: 1 Sl No.: 1

M/S MYSORE SALES INTERNATIONAL LTD., vs. DEPUTY COMMISSIONER OF

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments