THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

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ITA/611/2015HC KarnatakaKAHC01045888201514 July 2016Bench: JAYANT PATEL,B.SREENIVASE GOWDA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellants to withdraw their appeal. Consequently, the appeal was disposed of as withdrawn.

What were the facts?

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

What were the issues?

The primary issue was the appeal filed by the revenue against the ITAT's order. However, the appeal was withdrawn by the appellants before any substantial legal questions were addressed.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 14TH DAY OF JULY 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.SREENIVASE GOWDA ITA NO.611/2015 BETWEEN

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

2.THE ASST.COMMISSIONER OF INCOME -TAX (TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032

... APPELLANTS (BY SMT.PREETHI J.D., ADVOCATE FOR SRI K V ARAVIND, ADVOCATE)

2 AND

THE NATIONAL CO-OPERATIVE BANK LTD BANASHANKARI 3RD STAGE BRANCH, BANGALORE PAN:BLRTO 3262A

... RESPONDENT

THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:08/05/2015 PASSED IN C.O.NO. 64/BANG/2014 IN ITA NO.1403/BANG/2014, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BENGALURU IN C.O.NO. 64/BANG/2014 IN ITA NO.1403/BANG/2014 DATED:08/05/2015 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-16(2), BENGALURU.

THIS ITA COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned Counsel for the appellants has tendered the memo of withdrawal. 2. Permission granted. Accordingly, the appeal is disposed of as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

JT/-

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