THE COMMISSIONER OF INCOME TAX vs. M/S. HEWLETT PACKARD

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ITA/344/2015HC KarnatakaKAHC01051348201519 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in view of a memo filed by the appellant, dismissed the appeal as withdrawn. Therefore, the ITAT's order, which confirmed the Appellate Commissioner's order, was not disturbed.

What were the facts?

The Commissioner of Income-Tax filed an appeal before the High Court against an ITAT order. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the substantial questions of law formulated by the appellant warranted interference with the ITAT's order. However, the appeal was withdrawn before these issues could be adjudicated.

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

ON THE 19TH DAY OF NOVEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL No.344 of 2015

BETWEEN

1.

THE COMMISSIONER OF INCOME-TAX,

LTU, JSS TOWERS,

BSK III STAGE,

BANGALORE – 560 085.

2.

THE ADDITIONAL COMMISSIONER OF

INCOME-TAX, LTU, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI III STAGE,

BANGALORE – 560 085.

... APPELLANTS

(BY SRI K.V. ARAVIND, ADVOCATE)

AND

M/S. HEWLETT-PACKARD, INDIA SALES PVT. LTD., No.24, SALARPURIA ARENA,

HOSUR MAIN ROAD, ADUGODI, BANGALORE – 560 030.

PAN:AAACC9862F.

... RESPONDENT

(BY SRI T. SURYANARAYANA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 22.01.2015 PASSED IN ITA No.1087/BANG/2013 FOR THE ASSESSMENT YEAR 2008- 2009 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.1087/BANG/2013 DATED 22.01.2015 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX, LTU, BANGALORE.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

In view of the memo dated 15.11.2018 filed in Court today, the appeal is dismissed as withdrawn.

SD/-

SD/- JUDGE

JUDGE

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