The Income Tax Appellate Bench allowed an applicant to withdraw its appeal filed under Section 260-A of the Income Tax Act, 1961, holding no substantive dispute requiring judgment.
The appeal was dismissed as withdrawn with liberty to revive the same if occasion so arises.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF JULY 2021
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR
ITA NO.160 OF 2016
BETWEEN:
M/s.Consulate Constructions represented by its Partner Mr.Fazal Ur Rahaman Unit No.102, Consulate I No.1, Richmond Road Bangalore - 560 025. ... Appellant
(By Sri V Chandrashekar, Advocate)
AND:
The Asst. Commissioner of Income Tax Circle1(1) Bangalore.
... Respondent
(By Sri. K.V. Aravind, Advocate)
This ITA is filed under Section 260-A of Income Tax Act 1961, arising out of order dated: 24.09.2015 passed in ITA No.1209-1211/Bang/2014, for the Assessment year 2004-05 to 2006-07 praying to:
i) To formulate the substantial questions of law as stated above and answer the same in favour of the appellant. ii) To allow the appeal and set aside the findings to the extent against the appellant in the common order of the Income Tax Appellant Tribunal, Bangalore 'C' Bench,
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Bengaluru in ITA No.1209-1211/Bang/2014 relating to assessment years 2004-05 to 2006-07.
iii) To pass such other orders, as this Hon'ble Court deems fit and proper to meet the ends of Justice.
This ITA coming on for hearing, this day, Alok Aradhe J., delivered the following:
JUDGMENT
Mr. V. Chandrashekar, learned counsel for the
assessee.
Mr. K.V. Aravind, learned counsel for the Revenue.
Learned counsel for the appellant has filed a memo
seeking leave of this Court to withdraw the appeal.
The said memo is placed on record.
For the reasons assigned in the memo, the appeal is
dismissed as withdrawn with a liberty to revive the same, if
occasion so arises.
Sd/JUDGE
Sd/JUDGE
HR
1 provisions across 1 enactments
M/s. Consulate Constructions
Asst. Commissioner of Income Tax Circle-1(1) Bangalore
Alok Aradhe
Hemant Chandangoudar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
