THE PR COMMISSIONER OF CENTRAL vs. M/S R.N.S. INFRASTRUCTURE LTD

PDF · subscribers
ITA/614/2023HC KarnatakaKAHC01053835202321 November 2023Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the Revenue's request to withdraw the appeal. Consequently, the appeal was dismissed as not pressed.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The tax effect in the appeal was stated to be less than Rs. 1 Crore.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be entertained given the tax effect. The Revenue chose not to press the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2023:KHC:41802-DB ITA No. 614 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 614 OF 2023

BETWEEN:

1.

THE PR. COMMISSIONER OF CENTRAL QUEENS ROAD BANGALORE 2. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-2(3) BANGALORE …APPELLANTS

(BY SHRI. E.I. SANMATHI, ADVOCATE) AND:

M/S. R.N.S. INFRASTRUCTURE LTD 7TH FLOOR, NAVEEN COMPLEX NO.14, M.G.ROAD TRINITY CIRCLE BANGALORE-560 001 …RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 17.05.2023 PASSED IN ITA NO.1171/BANG/2022, FOR THE ASSESSMENT YEAR 2014-2015 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 17.05.2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA NO.1171/BANG/2022 FOR A.Y.2014-2015 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

Digitally signed by YASHODHA N Location: HIGH COURT OF KARNATAKA

- 2 -

NC: 2023:KHC:41802-DB ITA No. 614 of 2023

THIS ITA, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

JUDGMENT

Shri E.I.Sanmathi, learned advocate for the appellant submits that tax effect in this appeal is less than Rs.1 Crore. He seeks leave to urge the substantial questions of law raised in this appeal in ITA No.281/2022. He has filed a memo of even date seeking leave to dismiss this appeal as not pressed.

2.

Memo be kept in record. Leave granted. This appeal is dismissed as not pressed. No costs.

Sd/- JUDGE

Sd/- JUDGE

YN List No.: 1 Sl No.: 2

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →