Ita/432/2018 Of M. Raghuram P Nambyar v. Assistant Commissioner Of Income-Tax (International Taxation)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JULY, 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR ITA NO.432 OF 2018 BETWEEN: M. RAGHURAM P NAMBYAR, AGED ABOUT 70 YEARS, HAVING PAN , RESIDING AT E-901, MANTRI ESPANA, DEVARABISANAHALLI, BELLANDUR POST, BANGALORE - 560103. ... APPELLANT (BY MISS MAHIM GOUD, ADVOCATE FOR SRI T.SURYANARAYANA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE -1(2), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560095. 2. PRINCIPAL COMMISSIONER OF INCOME-TAX, BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560095. ... RESPONDENTS (BY SRI K.V.ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.03.2018, PASSED IN ITA NO. 2007/BANG/2016, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING TO: (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (B) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'C', PRONOUNCED ON 02.03.2018 IN ITA NO. 2007/BANG/2016 (ANNEXURE-'C'); AND (C) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Miss. Mahim Goud, learned counsel for Mr. T. Suryanarayana, 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 For the reasons assigned in the memo, the appeal is dismissed as withdrawn with a liberty to revive the same, if occasion so arises.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 HR Sd/- JUDGE