THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL

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ITA/656/2016HC KarnatakaKAHC01048614201602 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the Income Tax Department's request to withdraw the appeal. The court allowed the department to pursue other pending appeals on the same issue.

What were the facts?

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

What were the issues?

The primary issue was whether the High Court should allow the withdrawal of the appeal filed by the Income Tax Department.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.656/2016

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2ND DAY OF JANUARY 2018

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.656/2016

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX TDS, NO.59, HMT BHAVAN, 4TH FLOOR BALLARI ROAD, GANGANAGAR BENGALURU-560 032

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX TDS, CIRCLE-16(1), NO.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD, GANGANAGAR BENGALURU-560 032 ...APPELLANTS

(BY SRI DILIP FOR SRI ARAVIND K.V., ADVOCATES)

AND :

M/S.BANGALORE METRO RAIL CORPORATION LTD., 3RD FLOOR, BMTC COMPLEX K.H.ROAD, SHANTHINAGAR BENGALURU-560027 ...RESPONDENT

(BY SRI A.SHANKAR, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 05/08/2016 PASSED BY THE ITAT, BANGALORE

ITA No.656/2016

-2- BENCH ‘B’ BANGALORE IN ITA NO.872/BANG/2015 FOR THE ASSESSMENT YEAR 2011-12.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing for the appellants seeks leave to withdraw the appeal with liberty to pursue other appeals pending before this Court on the same issue. A memo dated 25.10.2017 is also filed in this behalf. Leave granted. The appeal is accordingly disposed of as withdrawn.

Appeal disposed of.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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