THE COMMISSIONER OF INCOME TAX vs. M/S ACER INDIA PVT LTD

PDF · subscribers
ITA/156/2019HC KarnatakaKAHC01033651201931 January 2022Bench: ALOK ARADHE,SURAJ GOVINDARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the revenue's request to withdraw the appeal. The withdrawal was granted without prejudice to the revenue's rights in other related appeals.

What were the facts?

The revenue department filed an appeal before the High Court against an ITAT order. The revenue sought to withdraw the appeal. The High Court granted the request to withdraw.

What were the issues?

The primary issue was the revenue's request to withdraw the appeal. The court considered whether to grant this request.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 31ST DAY OF JANUARY 2022

PRESENT

THE HON’BLE MR.JUSTICE ALOK ARADHE

AND

THE HON’BLE MR.JUSTICE SURAJ GOVINDARAJ

ITA NO.156 OF 2019

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX

TDS, 4TH FLOOR, HMT BHAVAN

NO.59, BELLARY ROAD

GANGANAGAR

BENGALURU-560032

2.

THE ASST. COMMISSIONER OF INCOME-TAX (TDS)

CIRCLE-1(1), 4TH FLOOR

HMT BHAVAN, NO.59

BELLARY ROAD, GANGANAGAR

BENGALURU-560032

… APPELLANTS

(BY SRI.K.V. ARAVIND, ADVOCATE-VC)

AND:

UM/S ACER INDIA PVT. LTD. NO.13, 6TH FLOOR EMBASSY HEIGHTS MARGATH ROAD NEXT TO HOSMAT HOSPITAL BENGALURU-560025

...RESPONDENT

(BY SRI. SURYANARAYANA, SENIOR COUNSEL FOR MS. MANASA ANANTHAN, ADVOCATE-VC)

2 THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.134/BANG/2018 DATED 05.10.2018 FOR ASSESSMENT YEAR 2015-2016 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-1(1), BENGALURU AND ETC.

THIS APPEAL COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr.K.V.Aravind, learned counsel for the revenue and Sri.T.Suryanarayana, learned Senior counsel for the assessee.

2.

Learned counsel for the revenue seeks leave of this Court to withdraw this appeal without prejudice to the rights of the revenue to raise all the contentions involved in ITA No.157/2019 and ITA No.159/2019.

3.

In view of the aforesaid submission, the appeal is dismissed as withdrawn with liberty to the revenue to raise all the contentions in ITA No.157/2019 and ITA No.159/2019.

Sd/- JUDGE

Sd/- JUDGE

ln.

Recent GST High Court judgments

Search GST case law →