THE COMMISSIONER OF INCOME-TAX vs. M/S KARNATAKA STATE CRICKET ASSOCIATION

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ITA/95/2022HC KarnatakaKAHC01035290202123 July 2025Bench: JAYANT BANERJI,S.G.PANDIT3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court permitted the appeal to be withdrawn. This withdrawal was subject to liberty granted to the parties to file afresh if the settlement is not finalized.

What were the facts?

The Commissioner of Income-tax filed an appeal before the High Court against an order of the Income-Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the withdrawal of the appeal by the appellant. The court considered a prayer for disposal of the appeal in view of a settlement scheme.

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:27812-DB ITA No. 95 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE JAYANT BANERJI AND THE HON'BLE MR. JUSTICE S.G.PANDIT INCOME TAX APPEAL NO. 95 OF 2022 BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX EXEMPTIONS 6TH FLOOR, UNITY BUILDING ANNEXE MISSION ROAD BENGALURU- 560027.

2.

THE DEPUTY DIRECTOR OF INCOME TAX EXEMPTIONS, CIRCLE -17(2) PRESENT ADDRESS DCIT EXEMPTIONS, CIRCLE 1 6TH FLOOR, UNITY BUILDING ANNEXE MISSION ROAD BENGALURU -560027. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, SR. STANDING COUNSEL)

AND:

M/S. KARNATAKA STATE CRICKET ASSOCIATION M CHINNASWAMY STADIUM MAHATMA GANDHI ROAD BENGALURU -560001 PAN: AAATT2540E …RESPONDENT (BY SRI. ANNAMALAI S., ADV.)

THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14.06.2021 PASSED IN ITA NO.64/BANG/2015, FOR THE ASSESSMENT YEAR 2010-2011, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:27812-DB ITA No. 95 of 2022

STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.64/BANG/2015 DATED 14.06.2021 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE-1, BENGALURU AND ETC.

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

CORAM: HON'BLE MR. JUSTICE JAYANT BANERJI AND HON'BLE MR. JUSTICE S.G.PANDIT

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE JAYANT BANERJI)

Perused the memo filed by the respondent and heard the learned Senior Standing Counsel appearing for the Department.

2.

A prayer has been made for disposal of the appeal, in view of the condition imposed by the Scheme for withdrawal of the appeal prior to settlement.

3.

Learned senior standing counsel has no objections.

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HC-KAR NC: 2025:KHC:27812-DB ITA No. 95 of 2022

4.

This appeal is accordingly permitted to be withdrawn, subject to liberty being hereby granted to the parties to file afresh, in case the settlement is not finalized.

Sd/- (JAYANT BANERJI) JUDGE

Sd/- (S.G.PANDIT) JUDGE

NC CT:bms List No.: 1 Sl No.: 2

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