SANYO BPL PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court held that the appeal abates due to the dissolution of the appellant company. The appeal was accordingly disposed of as abated.
What were the facts?
The appellant company, Sanyo BPL Pvt. Ltd., filed an appeal before the High Court. Subsequently, the company was dissolved by an order of the High Court.
What were the issues?
Whether an appeal filed by a company can continue after the company has been dissolved.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
ITA No.98/2017
-1-
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF AUGUST 2017
PRESENT
THE HON’BLE MR. JUSTICE H.G.RAMESH
AND
THE HON’BLE MRS. JUSTICE K.S.MUDAGAL
INCOME TAX APPEAL NO.98/2017
BETWEEN :
SANYO BPL PVT. LTD. NO.404/2, 7TH MAIN, 9TH CROSS 2ND BLOCK, JAYANAGAR BANGALORE-560 011 (JUBILEE BUILDING, II FLOOR NO.45, MUSEUM ROAD BANGALORE- 560 025) REPRESENTED HEREIN BY ITS LIQUIDATOR MR.DUSHYANTHA KUMAR
...APPELLANT
(BY SRI SANDEEP HUILGOL, FOR SRI SURYANARAYANA T. ADVOCATES)
AND :
THE DEPUTY COMMISSIONER OF INCOME-TAX – CIRCLE 12(3) BANGALORE BMTC BUILDING KORAMANGALA 6TH BLOCK BANGALORE 560 095
THE COMMISSIONER OF INCOME-TAX
BANGALORE
BMTC BUILDING KORAMANGALA 6TH BLOCK BANGALORE 560 095
..RESPONDENTS
ITA No.98/2017
-2-
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED:04.11.2016 PASSED BY THE ITAT ‘A’ BENCH IN ITA NO.1395/BANG/2014, FOR THE ASSESSMENT YEAR 2006-2007.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:
JUDGMENT
H.G.RAMESH, J. (Oral):
Learned counsel for the appellant submits that the appeal abates in view of the order of this Court dated 20.04.2017 passed in OLR No.15/2016 dissolving the appellant-company. A memo dated 01.08.2017 is filed in Court along with a copy of the aforesaid order dated 20.04.2017 passed by this Court in OLR No.15/2016. The same is placed on record. The appeal is accordingly disposed of as abated. Appeal disposed of. Sd/-
JUDGE
Sd/-
JUDGE
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