ENGIE ENERGY SERVICES INDIA PVT. LTD. vs. THE ASSISTANT COMMISSIONER

PDF · subscribers
ITA/659/2016HC KarnatakaKAHC01047957201608 February 2021Bench: ALOK ARADHE,R. NATARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty granted to the assessee to revive it if necessary.

What were the facts?

The assessee filed an appeal before the High Court. During the pendency of the appeal, the assessee opted for 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas' scheme.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.659 OF 2016 BETWEEN: ENGIE ENERGY AND SERVICES INDIA PVT LTD [M/S GDF SUEZ ENERGY INDIA (P) LTD] { VIDE ORDER (FORMERLY TRACTEBEL ENEGRY DATED:08.12.2021} SOUTH ASIA [P] LTD.,] REP. BY ITS DIRECTOR MR. GEORGE WILLIAM JOHN MULLIN 43/61, SRINIDHI, I FLOOR SURVEYOR STREET BASAVANAGUDI BANGALORE - 560 004 PAN AAACT5405D .... APPELLANT (BY MR. PRASHANTH KUMAR D., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -12[13] PRESENT CIRCLE - [1][2] BMTC BUILDING 80 FEET ROAD 6TH BLOCK KORAMANGALA BANGALORE - 560 095. ... RESPONDENT (BY MR.K.V. ARAVIND FOR ADVOCATE)

2 THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.07.2016 PASSED IN IT[TP]A NO.984/BANG/2010 FOR THE ASSESSMENT YEAR 2002-03, 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: 25.07.2016 BEARING IN IT[TP]A NO.984/BANG/2010 FOR THE ASSESMENT YEAR 2002-03. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.Prashanth Kumar D., 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

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 →