The Pr Commissioner Of Income Tax vs M/S Exide Life Insurance Co Ltd
2021 Latest Caselaw 180 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

        DATED THIS THE 5TH DAY OF JANUARY 2021

                         PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                           AND

        THE HON'BLE MR. JUSTICE V. SRISHANANDA

                 I.T.A. NO.201 OF 2020
BETWEEN:

1.     THE PR. COMMISSIONER OF INCOME-TAX
       5TH FLOOR, BMTC BUILDING
       6TH BLOCK, 80 FEET ROAD
       KORAMANGALA, BENGALURU-560095.

2.   THE DEPUTY COMMISSIONER OF INCOME-TAX
     CIRCLE-2(1)(2), 2ND FLOOR
     BMTC BUILDING, 6TH BLOCK
     80 FEET ROAD, KORAMANGALA
     BENGALURU-560095.
                                         .... APPELLANTS
(BY MR. K.V. ARAVIND, ADVOCATE)

AND:

M/S. EXIDE LIFE INSURANCE CO. LTD.,
3RD FLOOR, JP TECHNO PARK
NO.3/1, MILLERS ROAD
BANGALORE-560001
PAN No:AAACI 7940L.
                                            ... RESPONDENT
                           ---

      THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 13.12.2019 PASSED
IN ITA NO.1004/BANG/2019 FOR THE ASSESSMENT YEAR 2013-
14, PRAYING TO:
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      (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE.
      (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU
IN   ITA    NO.1004/BANG/2019 DATED    13/12/2019  FOR
ASSESSMENT YEAR 2013-14 ANNEXURE-A CONFIRMING THE
ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE
ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE-2(1), BENGALURU.

     THIS I.T.A. COMING ON FOR ORDERS,           THIS   DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:

                          JUDGMENT

Mr.K.V.Aravind, learned counsel for the revenue.

Learned counsel for the revenue has filed a memo

seeking leave of this Court to withdraw the appeal. The

aforesaid memo is taken on record.

2. For the reasons assigned in the memo, the appeal is

dismissed as withdrawn.

Sd/-

JUDGE

Sd/-

JUDGE

RV