SRI M L KRUPAL vs THE INCOME TAX OFFICER

1 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.9 OF 2013 BETWEEN: SRI. M.L. KRUPAL PROP: M/S. PRIME COMMODITIES BLV COMPLEX, IB ROAD SOMWARPET. SINCE DECEASED REP. BY HIS LEGAL HEIRS. 1(a) SUVINA KURPAL

W/O LATE SRI. M.L. KRUPAL. 1(b) EMANI M.K.

D/O LATE SRI. M.L. KRUPAL.

BOTH ARE R/AT. I.B. ROAD

NEAR ANJANEYA TEMPLE

SOMWARAPET

KODAGU DISTRICT-571236.

(AMENDED VIDE ORDER

DATED 08.03.2018). .... APPELLANTS (BY MR. A. SHANKAR, SR. COUNSEL WITH MR. S. ANNAMALAI, ADV., FOR MR. M. LAVA, ADV.,)

2 2 AND: THE INCOME TAX OFFICER WARD-1, SRIVALLI BUILDING CHICKPET, MADIKERI-571201. ... RESPONDENT (BY MR. E.I. SANMATHI, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 31.08.2012 PASSED IN ITA NO.1234/BANG/2010 FOR THE ASSESSMENT YEAR 2004- 05, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.1234/BANG/2010 DATED 31.08.2012, IN THE ENDS OF JUSTICE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.A.Shankar, learned Senior counsel for Mr.S.Annamalai, learned counsel for the assessee. Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record.

3 3 2. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

SRI M L KRUPAL vs. THE INCOME TAX OFFICER