TALLY SOLUTIONS PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/109/2021HC KarnatakaKAHC01023032202014 June 2022Bench: P.S.DINESH KUMAR,C.M. POONACHA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court disposed of the appeal by agreeing to an observation that fresh proceedings under Section 201 would be considered wholly uninfluenced by the Tribunal's previous observations. The respondents had no objection to this arrangement.

What were the facts?

The appellant filed an appeal before the High Court after an order from the Income Tax Appellate Tribunal. Subsequent to the Tribunal's order, proceedings were initiated under Section 201 of the Income Tax Act.

What were the issues?

The primary issue was how to handle the appeal given subsequent proceedings under Section 201, ensuring fairness and avoiding prejudice from prior tribunal observations.

Which sections of the Income-tax Act were involved?

Section 201

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 14TH DAY OF JUNE, 2022

PRESENT

THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR

AND THE HON’BLE MR. JUSTICE C.M. POONACHA

I.T.A NO.109 OF 2021

BETWEEN:

TALLY SOLUTIONS PVT LTD NO.331-336, RAHEJA ARCADE 3RD FLOOR, KORAMANGALA BENGALURU-560 095 REPRESENTED HEREIN BY ITS ASSOCIATE VICE PRESIDENT ANNAMMA THOMAS

…APPELLANT

(BY MS. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1.

DEPUTY COMMISSIONER OF

INCOME TAX, CIRCLE - 7(1)(1)

(FORMERLY DEPUTY COMMISSIONER

OF INCOME-TAX CIRCLE -12(4))

BMTC BUILDING, 6TH BLOCK

KORAMANGALA

BANGALORE-560 095

2.

PRINCIPAL COMMISSIONER OF INCOME TAX

BMTC BUILDING, 6TH BLOCK

KORAMANGALA

BANGALORE-560 095

…RESPONDENTS

(BY SHRI. K.V. ARAVIND, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.11.2016 PASSED IN IT(I.T)A NO.1463/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL PRONOUNCED ON 29.11.2016 IN

2 IT(IT)A NO.1463/BANG/2014 (ANNEXURE-D) TO THE EXTENT QUESTIONERS HEREIN AND ETC.,

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

JUDGMENT

Ms.Tanmayee Rajkumar, learned advocate for the appellant and Shri K.V.Aravind, learned advocate for the respondents jointly submit that after disposal of the matter before the Tribunal, certain proceedings were initiated under Section 201 of Income Tax Act, 1961.

2.

Ms.Tanmayee submits that appellant would be satisfied if this appeal is disposed of with an observation that the fresh proceedings shall be considered wholly uninfluenced by the observations made by the Tribunal.

3.

Shri Aravind has no objection.

4.

Ordered accordingly. Appeal disposed of.

No costs.

Sd/- JUDGE

Sd/- JUDGE

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