DR. SUDHIR NAIK, GOWLIGUDA, HYDERABAD vs. THE INCOME TAX OFFICER, WARD -5(1) HYDERABAD
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. Liberty was granted to the appellant to revive the appeal if the resolution under the Vivad Se Vishwas Act was not satisfactory.
What were the facts?
The appellant sought to withdraw the appeal before the High Court. This was due to the appellant having made an application under the Direct Tax Vivaad Se Vishwas Act, 2020, and receiving Form 3 from the Designated Authority.
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the appellant opting for the Vivad Se Vishwas scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE FIFTH DAY OF JULY TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.VINOD KUMAR INCOME TAX TRIBUNAL APPEAL NO: 287 OF 2008 lncome Tax Tribunal Appeal under Section 260-4 of the lncome Tax Act, 1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A' Hyderabad in lTA.No.102lHyd/07 for the assessment year 2000-01 dated 27.09.2007 preferred against the Order of the Commissioner of lncome Tax (Appeals-V), Hyderabad in lTA.No.05'1/lTO-5(1yC|T(A)-V/2006-07 daled 12.01.2007, preferred against the Order of the lncome Tax Officer, Ward 5 (1), Hyderabad PAN/Gl R.No.ABVPS4l 88D dated 3'1 .03.2006. Between: Dr. Sudhir Naik, 4-4-812, Gowliguda, Hyderabad. ...APPELLANT AND The lncome Tax Officer, Ward - 5(1), Hyderabad. ...RESPONDENT lTTA.MP.No.639 of 2008: Petition Under Section 151 of CPC praying that in the Circumstances stated in the affidavit filed therewith, the High Court may be pleased to stay all furlher proceedings pursuant to the Notice No.|TO,A/V-S(1)/1.T. Asst./'l43 (2)/2008-09, dated 21 .11.2008 issued by the lncome Tax Officer, Ward -5 (1), Hyderabad for the assessment year 2000-01. till the disposal of the above Appeal. Counsel for the Appellant: SRI A. V. KRISHNA KOUNDINYA Counsel for the Respondent: SRI J. V. PRASAD (SC FOR INCOME TAX) The Court delivered the following: JUDGMENT
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.VINOD KUMAR ITTA.No.287 of 2OO8 JUDGMENT: Per Si Justice M. S. Ramachand.ra Rao) Counsel for the appellant has addressed a letter dt.Ol.O7.2O2 1 seeking to withdraw the appeal on the ground that the appellant had made an appiication under the Direct Tax Vivaad Se Vishwas Act, 2O2O and that Form 3 was also issued by the Designated Authority. 2. Recording the same, this Appeal is dismissed as withdrawn grarnting liberty to the appellant to revive the appeal in the event there is no satisfactory resolution under the said Act. No order as to costs. 3. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// SD/.M.SANTHI VARDHANI JOINT REGISTRAR lt\ ,, t \_/ SECTION OFFICER To, 1 2 \) 4 A 6 7 o The lncome Tax Appellate Tribunal, Hyderabad Bench'A', Hyderabad. Thd Commissionei bf lncome Tax (Appeals)-V, Hyderabad. The lncome Tax Officer, Ward-S (1), Hyderabad. One CC to Sri A. V. Krishna Koundinya, Advocate [OPUC] One CC to Sri. J. V. Prasad (SC for lncome Tax) [OPUC] Two CD Copies One Spare Copy br \
HIGH COURT DATED: 0510712021 JUDGMENT ITTA.No.287 of 2008 DISMISSING THE ITTA AS WITHDRAWN W 'i 2o,tut2o21 ? \=*/ II
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