Jyothi Devi vs The Income Tax Officer
2021 Latest Caselaw 3706 Kant

  IN THE HIGH COURT OF KARNATAKA AT BENGALURU

    DATED THIS THE 09TH DAY OF NOVEMBER, 2021

                        PRESENT

         THE HON'BLE MRS.JUSTICE S.SUJATHA

                           AND

    THE HON'BLE MR. JUSTICE SIDDAIAH RACHAIAH

                    I.T.A.No.357/2013

BETWEEN :

JYOTHI DEVI
MATHRU KRUPA
1729, 6TH B MAIN, 8TH CROSS,
II STAGE, RPC LAYOUT,
VIJAYANAGAR, BANGALORE-560040                 ...APPELLANT

            (BY SRI A.SHANKAR, SENIOR ADV. A/W
                 SRI S.V.RAVISHANKAR, ADV.)

AND :

THE INCOME TAX OFFICER
WARD 2 (2), NO.59, 6TH FLOOR,
HMT BHAVAN, BELLARY ROAD,
BANGALORE-560032                             ...RESPONDENT

                (BY SRI K.V.ARAVIND, ADV.)

      THIS INCOME TAX APPEAL IS FILED UNDER SECTION
260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER
DATED 28.02.2013 PASSED IN ITA NO.1199/BANG/2011, FOR
THE ASSESSMENT YEAR 2003-2004, PRAYING TO I.
FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED
THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE
FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE
ORDER PASSED BY THE TRIBUNAL IN ITA NO.1199/BANG/2011
DATED 28.02.2013.
                            -2-




      THIS APPEAL COMING ON FOR HEARING, THIS DAY,
S. SUJATHA, J., DELIVERED THE FOLLOWING:

                   JUDGMENT

Learned counsel for the appellant has filed a

memo seeking leave of the Court to withdraw the

appeal, which reads thus:-

"1. The above named Appellant has filed Income Tax Appeal under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal for the Assessment Year 2003-04.

2. The Appellant filed Form-1 and Form-2 for declaration and undertaking for paying taxes on disputed income under the scheme named The Direct Tax Vivad Se Vishwas Act, 2020 for the Assessment Year 2003-04.

3. Thereafter, the Commissioner of Income Tax, Bengaluru - 3 issued Form - 3 certificate under sub-section (1) of Section 5 of the Direct Tax Vivad Se Viswas Act, 2020 dated 20.01.2021, after verifying Form - 1 and Form - 2. Copy of the Form -

3 is enclosed herewith for this Hon'ble Court's reference and records.

4. Wherefore, in view of the above submissions the Appellant humbly prays this Hon'ble Court may be pleased to permit the Appellant to withdraw the above Income Tax Appeal with liberty to revive, in case, if the dispute is not settled under the scheme the Direct Tax Vivad Se Vishwas Act, 2020 in the interest of justice and equity."

The memo is placed on record.

The appeal stands disposed of as withdrawn in

terms of the memo.

SD/-

JUDGE

SD/-

JUDGE

PMR