SRI.M.NAGARAJA vs. THE DEPUTY COMMISSIONER

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ITA/39/2015HC KarnatakaKAHC01012759201522 March 2016Bench: B.V.NAGARATHNA,JAYANT PATEL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted permission for the withdrawal of the appeals. The withdrawal was not to operate as a bar for filing a fresh appeal, but the issue of limitation would be considered later.

What were the facts?

The appellant sought to withdraw the appeals filed under Section 260-A of the Income Tax Act. The reason for withdrawal was to file a fresh appeal with appropriate questions of law and facts.

What were the issues?

Whether the appellant should be allowed to withdraw the appeals to file a fresh one, and the implications of such withdrawal on the limitation period for a future appeal.

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 22ND DAY OF MARCH 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MRS.JUSTICE B.V.NAGARATHNA INCOME TAX APPEAL NOS.39-40/2015 BETWEEN:

SRI.M.NAGARAJA AGED ABOUT 67 YEARS, SON OF LATE MAYI GOWDA, NO.487, A & B BLOCK, CHITRABHANU ROAD, KUVEMPUNAGAR, MYSORE-570 023. ... APPELLANT (BY SRI P.DINESH, ADVOCATE FOR SRI.S. PARTHASARATHI, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), MYSORE.

...RESPONDENT (BY SRI K V ARAVIND, ADVOCATE)

THESE APPEALS ARE FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:22/08/2014 PASSED IN ITA NO.1430 & 1182/BANG/2013, FOR THE ASSESSMENT YEAR 1999-2000 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE ITAT BEARING ITA NOS. 1430 & 1182 (BANG)2013 FOR THE ASSESSMENT YEAR 1999-2000.

THESE APPEALS APPEAL COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr.Dinesh, learned Counsel appearing for the appellant tenders a memo for withdrawal and submits that the appellant is desirous to withdraw the appeals with a view to file a fresh appeal by raising appropriate questions of law and relevant facts.

2.

Memo is taken on record. Permission is granted.

3.

Appeals are disposed of as withdrawn.

However, it is observed that the present withdrawal shall not operate as a bar to the appellant to prefer a fresh appeal but the question of limitation shall remain open to be considered by the Court at the appropriate time.

Sd/- JUDGE

Sd/- JUDGE

JT/-

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