COMMISSIONER OF INCOME TAX-III vs. M/S. BANGALORE HOUSING DEVELOPMENT & INVESTMENTS

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ITA/398/2013HC KarnatakaKAHC01034565201311 December 2018Bench: RAVI MALIMATH,K.NATARAJAN5 pages
AI SummaryDismissed

What did the High Court hold?

The Court dismissed the appeals as withdrawn based on a memo filed. This means the appeals were not decided on their merits.

What were the facts?

The Commissioner of Income Tax filed appeals against the orders of the Income Tax Appellate Tribunal. The appeals were filed under Section 260A of the Income Tax Act, 1961. The respondent is M/s. Bangalore Housing Development & Investments.

What were the issues?

The appeals were filed challenging the orders of the ITAT. However, the specific legal issues were not adjudicated as the appeals were withdrawn.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 11TH DAY OF DECEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.369 OF 2010 CONNECTED WITH INCOME TAX APPEAL NO.399 OF 2013 AND INCOME TAX APPEAL NO.398 OF 2013

IN I.T.A. NO.369 OF 2010:

BETWEEN:

1.

COMMISSIONER OF INCOME TAX C.R. BUILDINGS,

QUEENS ROAD, BENGALURU.

2.

ASSISTANT COMMISSIONER OF

INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU.

... APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND:

M/S. BANGALORE HOUSING

DEVELOPMENT & INVESTMENTS, NO.10/1, LAKSHMINARAYANA COMPLEX, PALACE ROAD,

BENGALURU.

... RESPONDENT

(BY SRI BALRAM R. RAO, ADCOVATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 20-5-2010 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, IN APPEAL PROCEEDINGS I.T.A. NO.34/BANG/2010, FOR ASSESSMENT YEAR 2006-07.

IN I.T.A. NO.399 OF 2013:

BETWEEN:

1.

COMMISSIONER OF INCOME TAX-III C.R. BUILDINGS,

QUEENS ROAD, BENGALURU.

2.

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(1), BENGALURU.

... APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE) AND:

M/S. BANGALORE HOUSING

DEVELOPMENT & INVESTMENTS, NO.10/1, LAKSHMINARAYANA COMPLEX, PALACE ROAD,

BENGALURU.

... RESPONDENT

(BY SRI J. BALACHANDAR, ADCOVATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 20-3-2010 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, IN APPEAL PROCEEDINGS I.T.A. NO.811/BANG/2012, FOR ASSESSMENT YEAR 2008-09.

IN I.T.A. NO.398 OF 2013:

BETWEEN:

1.

COMMISSIONER OF INCOME TAX-III C.R. BUILDINGS,

QUEENS ROAD, BENGALURU.

2.

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(1), BENGALURU.

... APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND:

M/S. BANGALORE HOUSING

DEVELOPMENT & INVESTMENTS, NO.10/1, LAKSHMINARAYANA COMPLEX, PALACE ROAD,

BENGALURU.

... RESPONDENT

(BY SRI BALRAM R. RAO, ADCOVATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 20-3-2013 PASSED BY THE INCOME TAX

APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, IN APPEAL PROCEEDINGS I.T.A. NO.646/BANG/2012, FOR ASSESSMENT YEAR 2007-08.

THESE INCOME TAX APPEALS COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

In view of the memo filed in the Court today, the appeals are dismissed as withdrawn.

SD/-

SD/- JUDGE

JUDGE

kvk

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