High Court of Karnataka dismissed an ITA as infructuous after the subject matter was settled under the Vivad Se Vishwas Scheme 2020.
ITA dismissed as infructuous due to settlement under Vivad Se Vishwas Scheme 2020.
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.
ITA No. 709 of 2019
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF JANUARY, 2023
PRESENT
THE HON'BLE MR JUSTICE P.S.DINESH KUMAR
AND
THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 709 OF 2019
BETWEEN:
(BY SRI. ARAVIND K V., SENIOR STANDING COUNSEL)
AND:
Digitally signed by RAMYA D Location: High Court of Karnataka
(BY SRI. BALRAM R RAO.,ADVOCATE)
ITA No. 709 of 2019
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 08/02/2019 PASSED IN ITA NO.2146/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ETC.
THIS APPEAL, COMING ON FOR HEARING, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
At the out set, Shri.Balaram R Rao, learned
Advocate for the respondent has filed a memo of even date stating that the issue involved in this appeal has been settled by 'Vivad Se Vishwas Scheme 2020'. He has appended Form No.5 dated 26.05.2022 issued by Principal Commissioner of Income Tax (Central), Bengaluru and submits that nothing further survives in this appeal.
ITA No. 709 of 2019
No costs.
Sd/JUDGE
Sd/JUDGE
BH
2 provisions across 2 enactments
Pr. Commissioner of Income Tax, CIT (A) Central Circle, Bengaluru
Messrs GMR Enterprises Pvt. Ltd.
P.S. Dinesh Kumar
G. Basavaraja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
