THE COMMISSIONER OF INCOME TAX vs. M/S MANTHAN SOFTWARE SERVICES PVT LTD

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ITA/86/2020HC KarnatakaKAHC01014293202028 May 2021Bench: SATISH CHANDRA SHARMA,R. NATARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as withdrawn upon a prayer made by the learned counsel for the Income Tax Department. The court made it clear that no observations were made on the merits of the case.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed for the assessment year 2015-2016.

What were the issues?

The primary issue was whether the High Court should formulate substantial questions of law and allow the appeal filed by the Income Tax Department.

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 28TH DAY OF MAY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY

I.T.A. NO.86 OF 2020

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE -1(2), 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. ...APPELLANTS (BY SRI. K.V.ARAVIND, ADVOCATE)

AND:

M/S. MANTHAN SOFTWARE SERVICES PVT. LTD., NO.40/4, LAVELLE ROAD, BENGALURU-560001 PAN: AADCM 7750M …RESPONDENT

(BY SRI. NARENDRA KUMAR, ADVOCATE)

THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF THE ORDER DATED 28.08.2019 PASSED IN ITA NO.559/BANG/2019, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING THIS HON`BLE COURT TO (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED IN THE APPEAL AND (II) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.559/BANG/2019 DATED 28.08.2019 FOR ASSESSMENT YEAR 2015-2016 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGALURU AND ETC.

THIS APPEAL COMING ON FOR HEARING THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the Income Tax Department has prayed for withdrawal of the present appeal.

2.

Hence, the appeal is dismissed as withdrawn with a liberty to file a fresh appeal in case need so arises in future.

3.

It is made clear that this Court has not observed anything on merits in respect of the questions of law framed in the present appeal.

Sd/- JUDGE

Sd/- JUDGE

sma

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