BOSCH LIMITED vs. THE COMMISSIONER OF INCOME TAX

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ITA/509/2013HC KarnatakaKAHC01044702201316 June 2021Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel had filed a memo seeking leave to withdraw the appeal. The ground for withdrawal was that the dispute had been amicably settled under the 'Vivad Se Vishwas' scheme. The Court placed this submission on record. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the substantial questions of law that might have been raised.

What were the facts?

The appellant, Bosch Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal arose from an order dated 07.06.2013 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in ITA Nos. 648 & 649/BANG/2010, concerning assessment years 2002-03 and 2003-04. The appellant sought to set aside the ITAT's order to the extent questioned. The respondents were the Commissioner of Income-Tax and the Assistant Commissioner of Income Tax. The appeal was listed for orders.

What were the issues?

The primary procedural issue before the High Court was whether to entertain the appeal. The appellant sought to withdraw the appeal. The substantial questions of law that would have been considered, had the appeal proceeded on merits, were not explicitly stated in this excerpt, but the appeal itself was filed under Section 260-A of the Income Tax Act, 1961, which pertains to appeals to the High Court. The appellant's contention was that the dispute had been amicably settled under the 'Vivad Se Vishwas' scheme. The Revenue's arguments are not recorded in this excerpt.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.509 OF 2013 BETWEEN:

BOSCH LIMITED P.O. BOX NO.3000, HOSUR ROAD, ADUGODI, BANGALORE-560 030, REPRESENTED BY ITS JOINT MANAGING DIRECTOR, MR. SOUMITRA BHATTACHARYA. ... APPELLANT (BY MISS MAHIMA GOUD, ADVOCATE FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1 . THE COMMISSIONER OF INCOME-TAX LARGE TAXPAYERS UNIT, JSS TOWERS, 100 FEET ROAD, BANASHANKARI III STAGE, BANGALORE-560 085. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 12(1) 14/3 RASHTROTHANA BHAVAN, 4TH FLOOR, NRUPATHUNGA ROAD, OPPOSITE RBI, BANGALORE-560 001. ... RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE)

2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07.06.2013 PASSED IN ITA NO.648 & 649/BANG/2010, FOR THE ASSESSMENT YEAR 2002-03 & 2003-04, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.648 & 649/BANG/2010 DATED 07/06/2013, (ANNEXURE-G) TO THE EXTENT QUESTIONED THEREIN. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Miss Mahima Goud, 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 on the ground that the dispute in this appeal has been amicably settled under the provisions of the “Vivad Se Vishwas’ scheme. The aforesaid submission is placed on record. Accordingly, the appeal is dismissed as withdrawn. Sd/- JUDGE Sd/- JUDGE HR

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