M/S BHARATH INFRA TECH PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/423/2018HC KarnatakaKAHC01039709201822 November 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Revenue's previous appeal was dismissed on monetary grounds. Consequently, the present appeal filed by the assessee was rendered academic.

What were the facts?

The appellant filed an Income Tax Appeal before the High Court. The Revenue had previously filed an appeal (ITA No.448/2018) which was disposed of due to the tax effect being below the monetary limit.

What were the issues?

Whether the appeal filed by the assessee is academic in light of the dismissal of the Revenue's appeal on monetary grounds.

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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ITA No. 423 of 2018

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.423 OF 2018 BETWEEN: M/S. BHARATH INFRA - TECH PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. DAYANANDA, # 186, 1ST CROSS, HOSUR ROAD, WILSON GARDEN, BENGALURU – 560 027. PAN:AACCB0960F. …APPELLANT (BY SRI.CHANDRASEKHAR, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), C R BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENT (BY SRI.DILIP M., ADVOCATE FOR SRI.K.V.ARAVIND, STANDING COUNSEL)

THIS ITA/INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.01.2018 PASSED IN CROSS OBJECTION NO. 211/BANG/2015 [IN ITA 1442/BANG/2014], FOR THE ASSESSMENT YEAR 2007-2008, [VIDE ANNEXURE- A], PRAYING TO A) TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. B) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BANGALORE IN CROSS OBJECTION NO.

Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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ITA No. 423 of 2018

211/BANG/2015 [IN ITA 1442/BANG/2014] DATED 19.01.2018 FOR THE ASSESSMENT YEAR 2007-2008 [VIDE ANNEXURE-A].

THIS APPEAL, COMING ON FOR HEARING, THIS DAY P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT

Shri.Chandrasekhar, learned advocate for the appellant submits that the appeal filed by the Revenue in ITA No.448/2018 has been disposed of on the ground that the tax effect is below the monitory limit. Consequently, this appeal has rendered academic.

2.

This submission is not opposed by Shri.Dilip, learned advocate for the Revenue.

Accordingly, this appeal is dismissed. No costs.

Sd/- JUDGE

Sd/- JUDGE

GH List No.: 1 Sl No.: 16

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