THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI. SUMIR J HINDUJA

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ITA/527/2023HC KarnatakaKAHC01041814202306 August 2025Bench: S.G.PANDIT,K. V. ARAVIND2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the memo filed by the Revenue. Consequently, the appeal filed by the Revenue was dismissed as withdrawn.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed an order in favour of the assessee. The Revenue filed an appeal before the High Court against this order. The Revenue subsequently filed a memo seeking permission to withdraw the appeal.

What were the issues?

The primary issue was the Revenue's request to withdraw its appeal against the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:30442-DB ITA No. 527 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 527 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), PRESENT ADDRESS DCIT, CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, SENIOR STANDING COUNSEL)

AND:

SHRI. SUMIR J HINDUJA NO.7 AND 12, INDUSTRIAL SUBURB TUMKUR ROAD YESHWANTHPUR BENGALURU-560022 PAN-AAEPH 5197H. …RESPONDENT

THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/07/2022 PASSED IN C.O.NO.49/BANG/2013 (IN ITA NO.1374/BANG/ 2012) FOR THE ASSESSMENT YEAR 2006-2007, PRAYING TO I.

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:30442-DB ITA No. 527 of 2023

FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.49/BANG/2013 (IN ITA NO. 1374/BANG/2012) DATED 22/07/2022 FOR ASSESSMENT YEAR 2006-2007 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Learned counsel for the appellants files a memo dated 06.08.2025 seeking permission to withdraw the appeal. 2. Memo is placed on record. 3. The appeal is dismissed as withdrawn.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

MPK CT:bms List No.:1 Sl.No.:5

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