D.S.KARUNAKAR REDDY vs. DEPUTY COMMISSIONER OF IT

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ITTA/244/2014HC TelanganaHBHC01055742201417 December 2020Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. Liberty was given to revive the appeal if the outcome of the Sabka Vishwas Scheme was not satisfactory. No costs were awarded.

What were the facts?

The appellant sought to withdraw the Income Tax Tribunal Appeal. This was to initiate proceedings under the Sabka Vishwas Scheme declared by the Government of India. The appellant requested liberty to revive the appeal if the scheme did not yield a satisfactory result.

What were the issues?

The primary issue was the appellant's request to withdraw the appeal to pursue a settlement under a government scheme. The court had to decide whether to grant this withdrawal with liberty to revive.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE SEVENTEENTH DAY OF DECEIVBER TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATH GOUD INCOME TAX TRIBUNAL APPEAL NO: 2440F 2014 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 ,B, Hyderabad in lrA No.757lHydl2011 for Assessment year 2oo7-o| dated 3oh1l2o11 preferred against the order of the commissioner of lncome Tax Appeals -1, Hyderabad vide Appeal No.lrA No.0980/cc-6, Hyd/ctr(A)-tl09-10 dated 2stoz/20i1, preferred against the order of the Deputy commissioner of lncome Tax, central circle-6, Hyderabad PAN/ clR No.AHCpC-05736 dated 31t12t2}Og Between: D.S.Karunakar Reddy, AND ...APPELLANT Deputy Commissioner of lncome Tax, Central Circle-6, Hyderabad. ...RESPONDENT Counsel for the Appellant : SRt. A.V.RAGHU RAM Counset for the Responail! : ]r!S. K.MAMATA CHOWDARY, SR. STANDING COUNSEL FoR INcoME TAx DEPARTM;I.ii -'.". The Court made the following: ORDER

THE HONOURABLE SRI JUSTICE M.S.RAMACIIANDIIA Rr\O AND THE }TONOURABLE SRI JUSTICE T. AMARNATI{ GOUt) JUDCMENT: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) Learned counsel for appellant seeks to withdraw this Appeal to initiateproceedingsundertheSabkaVishwasSchemedeclaredbythe Government of India. Granting liberty to revive the Appeal in the event the appellant does not get satisfactory result in the said Scheme' this appeal is dismissed as withdrawn' No costs' As a sequel, miscellaneous petitions pending' if any' shall stand closed. Sd/.8.S CHIRANJ JOINT REGI R //TRUE COPY, SECTION OFFICER To l u#g uffiffiffi;t{d:itrit'.'ffi ri:::I' Kj. \>\.-" I.'f.]'.A.No.244 of 20 l,l

HIGH COURT DArED:1711212020 JUDGMENT ITTA.No.244 of 2014 DISMISSING THE APPEAL AS WITHDRAWN. t.- * * PAT TA u H 1 o o 20 1 2 o A J N 0 2 p ?n rO @

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