THE COMMISSIONER OF INCOME-TAX vs. SRI T KRISHNAMURTHY

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ITA/145/2012HC KarnatakaKAHC01028038201205 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court took on record the submission regarding settlement under the Vivad-se-Vishwas scheme. The revenue sought permission to withdraw the appeal.

What were the facts?

The revenue filed an appeal before the High Court against an order of the ITAT. The assessee's counsel informed the court that the dispute had been settled under the Vivad-se-Vishwas scheme.

What were the issues?

Whether the appeal filed by the revenue is to be withdrawn due to settlement under the Vivad-se-Vishwas scheme.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

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF APRIL, 2021

PRESENT

THE HON’BLE Mr. JUSTICE ALOK ARADHE

AND

THE HON’BLE Mr. JUSTICE M.G.S. KAMAL

I.T.A. No. 145/2012

BETWEEN : --------------

1.

The Commissioner of Income Tax

C.R. Building

Queens Road

Bangalore.

2.

The Dy. Commissioner of

Income Tax Circle – 2(1) C.R. Building

Queens Road

Bangalore.

… APPELLANTS

(By Sri. K.V. Aravind, Adv.,)

AND : -------

Sri. T. Krishnamurthy Since deceased represented by his

2 L/R Smt. N. Shashikala No. 54, Timber Yard Layout Mysore Road Bangalore.

… RESPONDENT

(By Sri. S. Annamalai, Adv., for Sri. M. Lava, Adv.)

---

This I.T.A. is filed under Section 260-A of I.T. Act 1961 with a prayer to set aside the order dated 20.01.2012 passed by the ITAT, Bangalore in IT(SS)A No. 78/Bang/2002 and etc.

This I.T.A. coming on for Final Hearing this day, ALOK ARADHE J, delivered the following;

J U D G M E N T

Sri. K.V. Aravind, learned counsel for the revenue.

Sri. S. Annamalai, learned counsel for the assessee.

Learned counsel for the assessee has filed a memo stating that the dispute involved in the appeal has been settled under the Vivad-se-Vishwas scheme.

2.

The aforesaid submission of learned counsel for the assessee is taken on record.

3 3. In view of the aforesaid submission, learned counsel for the revenue seeks leave of the Court to withdraw the appeal.

4.

Accordingly, the appeal is dismissed as withdrawn with liberty to revive the same in case so occasion arises.

Sd/-

JUDGE.

Sd/-

JUDGE.

LRS.

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