GOLFLINKS SOFTWARE PARK (P) vs. INCOME TAX OFFICER

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ITA/83/2020HC KarnatakaKAHC01020515202022 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the appellant's prayer for withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn by the court.

What were the facts?

The appellant, Golflinks Software Park (P) Limited, filed appeals before the High Court of Karnataka. The appeals were filed against orders passed by the Income Tax Appellate Tribunal.

What were the issues?

The primary issue was whether the appeals filed by the appellant should be allowed to be withdrawn. The court considered the appellant's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 22ND DAY OF JANUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

ITA NO.83/2020 C/W ITA NO.697/2019

ITA NO.83/2020

BETWEEN:

GOLFLINKS SOFTWARE PARK (P) LIMITED 1ST FLOOR, EMBASSY POINT, 150 INFANTRY ROAD BANGALORE-560 001 PAN-AABCG7106K REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR.P.R.RAMAKRISHNAN …APPELLANT

(BY SRI.SURYANARAYANA T., ADV.,)

AND:

1.

INCOME-TAX OFFICER

WARD 3 (1) (2), BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085

2.

PRINCIPAL COMMISSIONER

OF INCOME-TAX, BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085 … RESPONDENTS

(BY SRI.ARAVIND K.V., ADV.,)

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07/02/2020, PASSED IN ITA NO.1338/BANG/2018, FOR THE ASSESSMENT YEAR 2014-2015 AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE ABOVE (B) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED 07/02/2020 PASSED IN ITA NO.1338/BANG/2018 (ANNEXURE-C) AND ETC.

ITA NO.697/2019

BETWEEN:

GOLFLINKS SOFTWARE PARK (P) LIMITED 1ST FLOOR, EMBASSY POINT, 150 INFANTRY ROAD BANGALORE-560 001 PAN-AABCG7106K REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR.P.R.RAMAKRISHNAN

…APPELLANT (BY SRI.SURYANARAYANA T., ADV.,)

AND:

1.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 11 (3) BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085

2.

PRINCIPAL COMMISSIONER

OF INCOME-TAX, BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085 … RESPONDENTS

(BY SRI.JEEVAN J.NEERALGI, ADV.,)

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10.05.2019, PASSED IN ITA NO.333/BANG/2017, FOR THE ASSESSMENT YEAR 2007-2008, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (B) ALLOW THE APPEAL AND SET ASIDE THE COMMN ORDER OF THE TRIBUNAL DATED 10.05.2019 PASSED IN ITA NO.333/BANG/2017 (ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN ANNUAL YEAR 2007-2008 AND ETC.,

THESE APPEALS ARE COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA J., THE COURT DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the appellant prays for withdrawal of the appeals.

The prayer is allowed.

The appeals are dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

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