THE COMMISSIONER OF INCOME TAX vs. M/S KWALITY BISCUITS PVT LTD

PDF · subscribers
ITA/182/2012HC KarnatakaKAHC01052285201212 July 2021Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the assessee's submission regarding the 'Vivad Se Vishwas' scheme. Consequently, the appeal was disposed of as nothing further survived for adjudication.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. The assessee submitted that they had applied under the 'Vivad Se Vishwas' scheme and Form No. 3 had been issued.

What were the issues?

Whether the appeal filed by the Revenue survives for adjudication after the assessee opted for the 'Vivad Se Vishwas' scheme.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12TH DAY OF JULY, 2021

PRESENT

THE HON'BLE MR. JUSTICE ALOK ARADHE

AND

THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR

I. T. A. NO.182 OF 2012

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX

C.R. BUILDING

QUEENS ROAD

BANGALORE.

2.

THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-11(5) C.R. BUILDING QUEENS ROAD BANGALORE. … APPELLANTS

(BY SRI. E.I. SANMATHI FOR SRI. K.V. ARAVIND, ADVOCATE)

AND:

M/S. KWALITY BISCUITS PVT., LTD., P.B. NO.3902 6TH MILE, MYSORE ROAD BANGALORE – 560 039.

… RESPONDENT

(BY SRI. R. JAWAHARHAL, ADVOCATE FOR RESPONDENT)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, ARISING OUT OF ORDER DATED 31.01.2012 PASSED IN ITA No.1223/BANG/2009, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO: i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BNAGALORE IN ITA NO.1223/BANG/2009 DATED:31.01.2021 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 11(5), BANGALORE.

THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri.E.I.Sanmathi, learned counsel for Sri.K.V.Aravind, learned counsel for the revenue. Sri.R.Jawaharlal, learned counsel for the assessee.

Learned counsel for the assessee submits that the assessee had applied under “Vivad Se Vishwas” scheme. Further, Form No.3 has been issued to the assessee. Therefore, nothing survives for adjudication in this appeal.

The aforesaid submission is placed on record.

The appeal is disposed of with liberty to the revenue to revive the same in case occasion so arises.

Sd/- JUDGE

Sd/- JUDGE

bnv

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 →