Sri Mukesh Kumar Jain LR of vs. Asst. Commissioner of Income Tax,

PDF · subscribers
ITTA/228/2012HC TelanganaHBHC01036764201211 February 2021Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the appeal to be withdrawn. The appeal was accordingly dismissed as withdrawn, with liberty to revive if the dispute is not resolved under the Vivad se Vishrvas Act.

What were the facts?

The appellant filed an Income Tax Tribunal Appeal before the High Court. The appellant subsequently made an application under the Direct Tax Vivad se Vishrvas Act, 2020.

What were the issues?

The primary issue was the appellant's wish to withdraw the appeal due to opting for a settlement under the Direct Tax Vivad se Vishrvas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE ELEVENTH DAY OF FEBRUARY 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: 228 OF 2012 lncome Tax Tribunal Appeal Under Section 260-A of the lncome Tax Act, 1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A' Hyderabad in l.T.(SS)A.No.123lHydl2004, forAssessment Year 1990-91 to 1999-2000, dated 31.08.2009. Between: Sri lVukesh Kumar Jain LR of, Smt Vijaya Jain ldiedl, 14-2-33215, Chode Ke Khabar, Gyanbagh Colony, Hyderabad. .,.APPELLANT ...RESPONDENT Counsel for the Appellant: SRI. A. V. KRISHNA KOUNDINYA Counsel for the Respondent: SRl. B. NARASIMHA SARMA, SC FOR INCOME TAX The Court delivered the following: JUDGMENT AND Asst. Commissioner of Income Tax, Circle 2[1], Hyderabad.

HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.VINOD KUMAR I.T.T.A. NO.228 0F 20t2 JUDGMENT: (P Justice ltl S. Ranachandra Rao) made an Application to the Central Board of Direct Taxes under the Direct Tax Vivad se Vishrvas Act. 2020 and therefbre he wishes to withdrarv this Appeal. 2. Havir-rg regard to the said sr,rbmission of the learnecl Counsel tbr the appellant, the Appeal is permitted to be rvithdrawr and it is accordingly dismissed as withdrawn. However, in the event there is no resolution of the dispute under the said Act, the Appellant is permitted to revive the Appeal. 3. Pending miscellaneous petitions, if any, in this Appeal shall also stand dismissed. No costs. er 9i Learned counsel for the appellant states that the appellant had //TRUE COPY// SD/. B.S. CHIRANJEEVI JOINT REGISTRAR SECTION OFFICER 1. The lncome Tax Appellate Tribunal, Hyderabad ,A, Bench, Hyderabad. 2. One CC to Sri. A. V. Krishna Koundinya, Advocate IOPUC] 3. One CC to Sri. B. Narasimha Sarma, (SC for Income Tax) [OpUC] 4. Two CD Copies gbr .$.ly 2\.L / I \ To,

HIGH COURT DATED:1110212021 JUDGMENT ITTA.No.228 of 2012 ITTA DISMISSED AS WITHDRAWN t 1j WITHOUT COSTS \r; c 0 9MAH 2ll2t z * \..o.\

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →