What did the High Court hold?

The tribunal noted that the interim order granted in the writ petition had expired and was not extended. Consequently, the appeals were dismissed as not pressed.

The Commissioner of Income Tax (appellants) filed Writ Appeals against an order passed by the High Court. The interim order granted in the writ petition had expired without further extension.

What were the issues?

The primary issue was whether the Writ Appeals should be dismissed as the interim order had expired and was not pressed for further extension.

CIT vs M/S Kingfisher Airlines Ltd | Karnataka High Court 2012

1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 31ST DAY OF JULY, 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B. MANOHAR W.A. Nos.3638-3640/2012 (T-IT) BETWEEN:- 1. The Commissioner of Income Tax-TDS, HMT Bhavan, Bellary Road, Bangalore. 2. The Assistant Commissioner of Income Tax-TDS, Circle –16(2), HMT Bhavan, Bellary Road, Bangalore. Appellants (By Sri M.V. Seshachala, Sr. Adv. for K.V. Aravind, Advs.) AND:- 1. M/s. Kingfisher Airlines Ltd., Registered Officer at UB Towers, Level 12, UB City, No.24, Vittal Mallya Road, Bangalore – 560 001, Rep. by Mr. T.R. Venkatadri, Assistant Vice President (Taxation).

2 2. M/s. International Air Transport Association, No.101, HDO Corporate Enclave, BD Swanth Marg, Chakala, Andheri West, Mumbai – 400 099. 3. M/s. American Express Banking Corporation, “Cyber City”, Tower-C, DLF Building, No.8, Sector-25, DLF City, Gurgaon, Haryana – 122 022, Rep. by its General Manager. 4. State Bank of India, Industrial Finance Branch, No.61, ‘Residency Plaza’, Residency Road, Bangalore – 560 025, Rep. by its General Manager. 5. Axis Bank, Atlanta Nariman Point, Mumbai – 400 099, Rep. by its General Manager. 6. BILL DESK, Indiaidias.com limited, No.E-510, Crystal Plaza, New Link Road, Andheri (West), Mumbai – 400 053. Rep. by General Manager. Respondents (By Smt. S.R. Anuradha, Advocate) These W.As. are filed U/s.4 of the Karnataka High Court Act praying to set aside the order passed in the Writ Petition No.21549 and 21613-614/2012 dated 27/06/2012 and 05/07/2012.

3 These appeals are coming for orders on this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T The counsel for the appellants submits that the Writ Appeal may be dismissed as not pressed in view of the fact that the interim order granted was limited in point of time and that it has expired. There is no further extension of interim order. Accordingly, Writ Appeals are dismissed. Sd/- JUDGE Sd/- JUDGE psg*

THE COMMISSIONER OF INCOME TAX-TDS vs. M/S KINGFISHER AIRLINES LTD

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