SRI NAGAPPA D WADDAR vs. THE JOINT COMMISSIONER OF

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ITA/200005/2015HC KarnatakaKAHC03001839201511 February 2021Bench: N.K.SUDHINDRARAO,SHIVASHANKAR AMARANNAVAR3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the appellant had filed a memo seeking leave to withdraw the appeals. Consequently, the Court placed the memo on record and dismissed the appeals as withdrawn.

What were the facts?

The appellant, Sri. Nagappa D. Waddar, filed two appeals before the High Court of Karnataka against orders passed by the Income Tax Appellate Tribunal. The appeals were filed under Section 260A of the Income Tax Act.

What were the issues?

The primary issue was the appellant's request to withdraw the pending appeals before the High Court.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 11TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE N.K. SUDHINDRARAO AND THE HON’BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR I.T.A. NO. 200005/2015 C/W. I.T.A. NO. 100031/2014 I.T.A. NO. 200005/2015 Between: Sri. Nagappa D. Waddar Anjaneya Nilaya No. 7/22/1, At Post : Wajjal Taluk Shorapur Yadgiri District Gulbarga - 585 215.

... Appellant (By Sri. A. Shanker & M. Lava, Advocates) And: The Joint Commissioner of Income Tax (OSD) Central Circle -1 `Shraddha' Saraf Colony Kolhapur Road

2 Tilakwadi Belgaum - 590 006.

... Respondent (By Sri. Ameet Kumar Deshpande, Advocate) This ITA is filed under Section 260A of the Income Tax Act praying to formulate the substantial questions of law and answer the same in favour of appellant, allow the appeal and set aside the findings to the extent against the appellant in the order passed by the Tribunal in ITA Nos. 203 & 204/Bang/2013, 66 & 67/PNJ/2013 dated 17.10.2014 and etc. I.T.A. NO. 100031/2014 Between: Sri. Nagappa D. Waddar Anjaneya Nilaya No. 7/22/1, At Post : Wajjal Taluk Surpur Yadgiri District- 585 201.

... Appellant (By Sri. A. Shanker & M. Lava, Advocates) And: The Joint Commissioner of Income Tax (OSD) Central Circle -1 `Shraddha' Saraf Colony Kolhapur Road Tilakwadi Belgaum - 590 006.

... Respondent (By Sri. Ameet Kumar Deshpande, Advocate)

3 This ITA is filed under Section 260A of Income Tax Act 1961 against the order passed in ITA No. 202/Bang/2013 dated 28.02.2014 for the assessment year 2008-09 on the file of Income Tax Appellate Tribunal, Panaji Bench, Panaji and etc. These appeals coming on for Hearing this day, N.K. SUDHINDRARAO, J. delivered the following: JUDGMENT Learned counsel for appellant has filed a memo dated 11.02.2021 seeking leave of the Court to withdraw the appeals.

2.

Memo is placed on record. Appeals and dismissed as withdrawn. Liberty to is reserved to the appellant to file fresh appeal, if need arises in future. Sd/- JUDGE Sd/- JUDGE LRS

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