High Court allowed withdrawal of an Income Tax appeal against an ITAT order. The Revenue sought leave to withdraw; the Court granted it and dismissed the appeal accordingly.
Leave to withdraw the appeal was granted, and the appeal was dismissed.
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.
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF SEPTEMBER, 2022
PRESENT
THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR
AND
THE HON'BLE MR. JUSTICE UMESH M. ADIGA
I. T. A. NO.181 OF 2020
BETWEEN:
… APPELLANTS
(BY SRI. M. DILIP, ADVOCATE FOR SRI. K.V. ARAVIND, ADVOCATE)
AND:
M/S. GMR ENERGY LTD 25/1, SKIP HOUSE MUSEUM ROAD BENGALURU - 560 025. PAN - AAACT 8420A
… RESPONDENT
(BY SRI. BALARAM R. RAO, ADVOCATE)
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THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, ARISING OUT OF ORDER DATED 23.10.2019 PASSED IN C.O.No.7/BANG/2017 (IN ITA No.1737/BANG/2017), FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO: I) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE. II) ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.7/BANG/2017 (IN ITA No.1737/BANG/2017) DATED:23.10.2019 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL RANGE-2(2), BENGALURU and III) PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.
THIS ITA COMING ON FOR HEARING, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
Shri. M. Dilip, learned Advocate for the Revenue has filed a memo of even date seeking leave to withdraw this appeal.
Sd/JUDGE
Sd/JUDGE
RU
THE PR. COMMISSIONER OF INCOME TAX, CIT(A)
M/S. GMR ENERGY LTD
P.S.DINESH KUMAR
UMESH M. ADIGA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
