THE PRINCIPAL COMMISSIONER vs. SMT.G. LAKSHMI ARUNA,
What did the High Court hold?
The High Court accepted the department's request to withdraw the appeal. The appeal was dismissed as not pressed.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an order of the ITAT. The department sought to withdraw the appeal based on a circular issued by the CBDT.
What were the issues?
Whether the appeal filed by the department should be withdrawn based on a CBDT circular regarding the monetary limit for filing appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 18 TH DAY OF JULY 2018 PRESENT THE HON’BLE MR. JUSTICE G.NARENDAR AND THE HON’BLE MR. JUSTICE B.M.SHYAM PRASAD
ITA NO.100090/2016
BETWEEN
THE PRINCIPAL COMMISSIONER OF
INCOME TAX (CENTRAL),
QUEEN’S ROAD, BENGALURU.
THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 1(3), BENGALURU.
... APPELLANTS.
(BY SRI Y.V.RAVIRAJ, ADVOCATE.)
AND
SMT.G.LAKSHMI ARUNA NO.8, ARUNA NAGAR, SIRUGUPPA AORD, BELLARY-583101.
... RESPONDENT
(BY SRI SHIVARAJ S. BALLOLI, ADVOCATE.)
- 2 - THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE, “C” BENCH, BENGALURU, IN ITA NO.1812/BANG/2013, DATED 29.7.2016 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BENGALURU, ETC.,. THIS APPEAL COMING ON FOR FINAL HEARING, THIS DAY, SRI G.NARENDAR, J, DELIVERED THE FOLLOWING:
JUDGMENT
Heard the learned counsel for the appellants. 2. Learned counsel for the appellants files a memo in the Court dated 18.7.2018 whereby placing reliance on the Circular No.3/2018, dated 11th July 2018, the appellant department desires to withdraw the appeal in the light of the fact that quantum of the disputed facts is less than fifty lakhs and that the circular is issued in terms of section 268A of the Income Tax Act, 1961 and directed withdrawal of such appeals. Copy of circular No.3/2018 is also placed before the Court.
- 3 - 3. Memo is taken on record. Accordingly the appeal stands dismissed as not pressed.
Sd/- JUDGE
Sd/- JUDGE
Mrk/-
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