Case LawHigh Court › Ita/603/2022 Of The Pr. Commissioner Of...

Ita/603/2022 Of The Pr. Commissioner Of Income-Tax v. M/S. Gmr Infrastructure Ltd

High Court 27 Feb 2023 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/603/2022 Of The Pr. Commissioner Of Income-Tax v. M/S. Gmr Infrastructure Ltd
Date of order
27 Feb 2023
Assessment year(s)
2013-2014
Outcome
Dismissed

Case summary

In Ita/603/2022 Of The Pr. Commissioner Of Income-Tax v. M/S. Gmr Infrastructure Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Decision: Appeal is dismissed as withdrawn in terms of the memo.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

Digitallysigned byNIRMALADEVILocation:HIGH COURTOFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 603 OF 2022 BETWEEN: 1.THE PR. COMMISSIONER OF INCOME-TAX CENTRAL, 3RD FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU-560001 2.THE ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2) 3RD FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU-560001 …APPELLANTS (BY SRI. DILIP M , STANDING COUNSEL FOR SRI. ARAVIND K V., SENIOR STANDING COUNSEL) AND: 1. M/S. GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU-560025 PAN: AABCG 8889P …RESPONDENT (BY SRI. BALRAM R RAO.,ADVOCATE) THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN C.O. NO. 114/BANG/2017 (IN ITA NO.1744/BANG/2017 DATED 25.05.2022 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE D CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(2), BENGALURU AND ETC. THIS ITA COMING ON FOR FURTHER ORDERS, THIS DAY P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Learned advocate for the appellants has filed a memo of even date seeking leave to withdraw this appeal. 2. Memo be kept in record. Leave granted. Appeal is dismissed as withdrawn in terms of the memo. 3. In view of dismissal of the appeal, I.A.No.1/2023 does not survive for consideration and the same stands disposed of. No costs. SD/- JUDGE BS List No.: 1 Sl No.: 24 SD/- JUDGE
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan