HEALTH AND GLOW PRIVATE LIMITED vs. THE DEPUTY DIRECTOR OF

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ITA/221/2016HC KarnatakaKAHC01050349201608 February 2021Bench: ALOK ARADHE,R. NATARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the assessee's submission regarding the 'Vivad se Vishwas' scheme and the issuance of Form 3. Consequently, the Court dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the High Court. During the pendency of the appeal, the assessee approached the 'Vivad se Vishwas' scheme and received Form 3 under the scheme. The assessee then sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn in light of the assessee opting for the 'Vivad se Vishwas' scheme.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

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 08TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.221 OF 2016 BETWEEN: HEALTH AND GLOW PRIVATE LIMITED (FORMERLY KNOWN AS FOODWORLD SUPERMARKETS PRIVATE LIMITED) SITE NO.32/5, 2ND FLOOR GANAPA TOWERS, HOSUR MAIN ROAD NGR LAYOUT ROPENA AGRAHARA BANGALORE - 560 068 REPRESENTED HEREIN BY ITS CHIEF FINANCIAL OFFICER MR. NAVEEN DUGGAL .... APPELLANT (BY MR.SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY DIRECTOR

OF INCOME -TAX

(INTERNATIONAL TAXATION)

CIRCLE - (1)

NO.14/3, R.P. BHAVAN

NRUPATHUNGA ROAD

BANGALORE - 560 001.

2 2. DIRECTOR OF INCOME-TAX

(INTERNATIONAL TAXATION)

6TH FLOOR, R.P. ROAD

NRUPATHUNGA ROAD

BANGALORE - 560 001. ... RESPONDENTS (BY MR.K.V. ARAVIND FOR ADVOCATE) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28.10.2015 PASSED IN ITA NO.1356-1357/BANG/2013 FOR THE ASSESSMENT YEAR 2008-09, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED: 28.10.2015 BEARING IN ITA NO. 1356-1357/BANG/2013(ANNEXURE-D) FOR THE ASSESMENT YEAR 2008-09. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.T.Suryanarayana, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee submits that the assessee has approached under the 'Vivad se Vishwas' scheme and Form 3 under the scheme has been issued. He, therefore, seeks leave of this Court to withdraw the appeal and has filed a memo in this regard. The aforesaid memo is taken on record.

3 2. In view of the aforesaid submission, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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