M/S ISLAMIC ACADEMY OF EDUCATION vs. THE ASSISTANT COMMISSIONER

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ITA/743/2017HC KarnatakaKAHC01042454201715 November 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA7 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.

What were the facts?

The appellant, Islamic Academy of Education, filed multiple Income Tax Appeals before the High Court of Karnataka. The appellant's counsel subsequently filed a memo seeking to withdraw all these appeals.

What were the issues?

The primary issue was the withdrawal of the appeals by the appellant. The court's decision was based on this withdrawal, not on the merits of the original tax dispute.

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. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH 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. 743 OF 2017 C/W INCOME TAX APPEAL NO. 736 OF 2017, INCOME TAX APPEAL NO. 737 OF 2017, INCOME TAX APPEAL NO. 740 OF 2017, INCOME TAX APPEAL NO. 746 OF 2017,

IN I.T.A. No.743/2017 BETWEEN: 1. M/S. ISLAMIC ACADEMY OF EDUCATION, NITHYANANDA NAGAR, DERALAKATTE, MANGALORE – 575 018. REPRESENTED BY ITS CHAIRMAN, SRI. YENEPOYA MOHAMMED KUNHI, AGED ABOUT 72 YEARS, SON OF SRI.YENEPOYA, MOIDEEN KUNHI. …APPELLANT (BY SMT.JINITA CHATTERJEE, ADVOCATE FOR SRI. S PARTHASARATHI.,ADVOCATE)

Digitally signed by LAKSHMI T Location: HIGH COURT OF KARNATAKA

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ITA No. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

AND: 1. THE ASSISTANT COMMISSIONER OF INCOME –TAX, CENTRAL CIRCLE, C.R. BUILDING, ATTAVAR, N.G. ROAD, MANGALORE – 575 001. …RESPONDENT (BY SRI.DILIPA 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 03/05/2017 PASSED IN ITA NOS.1396 TO 1398/BANG/2008, FOR THE ASSESSMENT YEARS 2003-04 TO 2005-06. PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE ITAT DATED 03/05/2017 BEARING ITA NOS. 1396 TO 1398/BANG/2008 FOR THE ASSESSMENT YEARS 2003- 04 TO 2005-06; AND ETC. IN I.T.A. No.736/2017 BETWEEN: 1. M/S. ISLAMIC ACADEMY OF EDUCATION, NITHYANANDA NAGAR, DERALAKATTE, MANGALORE – 575 018. REPRESENTED BY ITS CHAIRMAN, SRI. YENEPOYA MOHAMMED KUNHI, AGED ABOUT 72 YEARS, SON OF SRI.YENEPOYA, MOIDEEN KUNHI. …APPELLANT (BY SMT.JINITA CHATTERJEE, ADVOCATE FOR SRI. S PARTHASARATHI.,ADVOCATE)

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ITA No. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

AND: 1. THE DEPUTY COMMISSIONER OF INCOME –TAX, CENTRAL CIRCLE 1, C.R. BUILDING, ATTAVAR, N.G. ROAD, MANGALORE – 575 001. …RESPONDENT (BY SRI.DILIPA M., ADVOCATE FOR SRI. K.V.ARAVIND., STANDING COUNSEL)

THIS ITA/INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE ITAT DATED 03/05/2017 BEARING ITA NO.903/BANG/2007 FOR THE ASSESSMENT YEAR 1999-2000; AND ETC. IN I.T.A. No.737/2017 BETWEEN: 1. M/S. ISLAMIC ACADEMY OF EDUCATION, NITHYANANDA NAGAR, DERALAKATTE, MANGALORE – 575 018. REPRESENTED BY ITS CHAIRMAN, SRI. YENEPOYA MOHAMMED KUNHI, AGED ABOUT 72 YEARS, SON OF SRI.YENEPOYA, MOIDEEN KUNHI. …APPELLANT (BY SMT.JINITA CHATTERJEE, ADVOCATE FOR SRI. S PARTHASARATHI.,ADVOCATE)

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ITA No. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

AND: 1. THE ASSISTANT COMMISSIONER OF INCOME –TAX, CIRCLE 1(1), C.R. BUILDING, ATTAVAR, N.G. ROAD, MANGALORE – 575 001. …RESPONDENT (BY SRI.DILIPA M., ADVOCATE FOR SRI. K.V.ARAVIND., STANDING COUNSEL)

THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE ITAT DATED 03/05/2017 BEARING ITA NOS. 64 TO 66/BANG/2014 FOR THE ASSESSMENT YEARS 2004-05, 2006-07 AND 2007-08.

IN I.T.A. No.740/2017 BETWEEN: 1. M/S. ISLAMIC ACADEMY OF EDUCATION, NITHYANANDA NAGAR, DERALAKATTE, MANGALORE – 575 018. REPRESENTED BY ITS CHAIRMAN, SRI. YENEPOYA MOHAMMED KUNHI, AGED ABOUT 72 YEARS, SON OF SRI.YENEPOYA, MOIDEEN KUNHI. …APPELLANT (BY SMT.JINITA CHATTERJEE, ADVOCATE FOR SRI. S PARTHASARATHI.,ADVOCATE)

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ITA No. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

AND: 1. THE ASSISTANT COMMISSIONER OF INCOME –TAX, CIRCLE 1(1), C.R. BUILDING, ATTAVAR, N.G. ROAD, MANGALORE – 575 001. …RESPONDENT (BY SRI.DILIPA 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 03/05/2017 PASSED IN ITA NO.69 TO 71/BANG/2014, FOR THE ASSESSMENT YEARS 2004-05, 2006-07 AND 2007-08 PRAYING TO (1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (2) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE ITAT DATED 03/05/2017 BEARING ITA NOS.69 TO 71/BANG/2014 FOR THE ASSESSMENT YEARS 2004-05, 2006-07 AND 2007-08; AND (3) PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. IN I.T.A. No.746/2017 BETWEEN: 1. M/S. ISLAMIC ACADEMY OF EDUCATION, NITHYANANDA NAGAR, DERALAKATTE, MANGALORE – 575 018. REPRESENTED BY ITS CHAIRMAN, SRI. YENEPOYA MOHAMMED KUNHI, AGED ABOUT 72 YEARS,

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ITA No. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

SON OF SRI.YENEPOYA, MOIDEEN KUNHI. …APPELLANT (BY SMT.JINITA CHATTERJEE, ADVOCATE FOR SRI. S PARTHASARATHI.,ADVOCATE)

AND: 1. THE ASSISTANT COMMISSIONER OF INCOME –TAX, (EXEMPTIONS), C.R. BUILDING, ATTAVAR, N.G. ROAD, MANGALORE – 575 001. …RESPONDENT (BY SRI.DILIPA 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 03/05/2017 PASSED IN ITA NO.2056/BANG/2016, FOR THE ASSESSMENT YEARS 2007-08 PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE ITAT DATED 03/05/2017 BEARING ITA NO.2056/BANG/2016 FOR THE ASSESSMENT YEAR 2007-08 AND (C) PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS, COMING ON FOR HEARING, THIS DAY, P.S. DINESH KUMAR J, DELIVERED THE FOLLOWING:-

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ITA No. 743 of 2017 C/W ITA No. 736 of 2017 ITA No. 737 of 2017 ITA No. 740 of 2017 ITA No. 746 of 2017

JUDGMENT

Smt. Jinita Chatterjee, learned advocate for the appellant has filed a memo of even date in all these appeals seeking leave to withdraw the appeals.

2.

Leave granted. Memos be kept in record. Appeals are dismissed as withdrawn. No costs.

Sd/- JUDGE

Sd/- JUDGE

TL List No.: 1 Sl No.: 26

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