Ita/202/2017 Of M/S Sujatha Narayan & Associates v. The Additional Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7 DAY OF JUNE, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY ITA NO.202/2017 BETWEEN M/S SUJATHA NARAYAN & ASSOCIATES, REP.BY ITS PARTNER SRI CHETAN NARAYAN, “GANGADHARESWARA NILAYA”, NO.65/14, POST BOX NO.32, B.M.ROAD, HASSAN 573 201. ... APPELLANT (BY SRI.M.LAVA, ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF INCOME-TAX, HASSAN RANGE, SHARADA SAMUDAYA BHAVAN, SHANKARMUTT ROAD, K.R.PURAM, HASSAN 573 201. ... RESPONDENT (BY SRI. K.V.ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT WHICH IS AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH, IN ITA NOS.51 AND 52/BANG/2011 DATED 6.1.2017 FOR THE ASSESSMENT YEARS 2005-2006 AND 2006-07 VIDE ANNEX.A. THIS ITA COMING ON FOR HEARING THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the assessee has filed a memo informing this Court that the present appeal has become infructuous. The memo is accepted. The appeal is disposed of in terms of the memo with a liberty to the assessee to revive the appeal in case need so arises in future. Sd/- JUDGE Sd/- JUDGE nd