ANI TECHNOLOGIES PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/527/2019HC KarnatakaKAHC01026347201914 January 2020Bench: ALOK ARADHE,RAVI V HOSMANI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, upon considering the memo filed by the appellant, allowed the withdrawal of the appeal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The appellant, ANI Technologies Private Limited, filed an appeal before the High Court of Karnataka. The appellant subsequently filed a memo seeking leave to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal filed under Section 260-A of the Income Tax Act, 1961, could be withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ; QUASH THE

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 14TH DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND

THE HON’BLE MR. JUSTICE RAVI V. HOSMANI

ITA NO. 527 OF 2019

BETWEEN:

ANI TECHNOLOGIES PRIVATE LIMITED (SUCCESSOR TO SERENDIPITY INFOLABS PRIVATE LIMITED) REGENT INSIGNIA, #414, 3RD FLOOR, 4TH BLOCK, 17TH MAIN, 100 FEET ROAD, KORAMANGALA, BANGALORE-560034. (REPRESENTED BY ITS HEAD OF TAX SRI M.SATHYANARAYANA AGED ABOUT 52 YEARS, S/O SRI.M.SUBBARAYUDU. ...APPELLANT

(BY SRI.SUDHEENDRA B R, ADVOCATE)

AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE, BMTC BUILDING, 80TH FT ROAD, KORAMANGALA 6TH BLOCK, BANGALORE-560095.

2.

THE PRINCIPAL COMMISSIONER OF INCOME- TAX-6, BANGALROE, BMTC BUILDING, 80TH FT ROAD, KORAMANGALA 6TH BLOCK, BANGALORE-560095. …RESPONDENTS

THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED:27.03.2019 IN ITA NO.2428/BANG/2018 (ANNEXURE-G), TO THE EXTENT QUESTIONED HEREIN; AND REMAND THE MATTER BACK TO INCOME TAX APPELLATE TRIBUNAL; QUASH THE ORDER PASSED BY THE 1ST RESPONDENT DATED:26.12.2017 ON A NON-EXISTENT AND DISSOLVED ENTITY (ANNEXURE-A), TO THE EXTENT QUESTIONED HEREIN AND PASS SUCH OTHER SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

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

JUDGMENT

Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal.

Accordingly the appeal is dismissed as withdrawn.

Sd/-

JUDGE

Sd/-

JUDGE BVK

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