PR COMMISSIONER OF INCOME TAX vs. M/S NVIDIA GRAPHICS PVT.LTD.,

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ITA/75/2016HC KarnatakaKAHC01017475201606 January 2026Bench: S.G.PANDIT,K. V. ARAVIND2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted the submission by the respondent-assessee that the dispute involved in the appeal has been settled under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme. The appellants' counsel did not object to the disposal of the appeal as infructuous, provided liberty was granted to revive the appeal if necessary. Consequently, the High Court, with the liberty granted, disposed of the appeal. No specific findings on the merits of the original dispute were made, as the appeal was settled under the Vivad Se Vishwas scheme. The operative direction was to dispose of the appeal as infructuous with liberty to revive.

What were the facts?

This is an Income Tax Appeal filed by the Pr. Commissioner of Income Tax and the Deputy Commissioner Income Tax (appellants) against M/s NVIDIA Graphics Pvt. Ltd. (respondent-assessee). The appeal arises out of an order dated 14/08/2015 passed in IT(TP)A No.1087/BANG/2014 for the Assessment Year 2009-2010. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The matter was listed for orders before the High Court of Karnataka.

What were the issues?

1. Whether the appeal has become infructuous due to settlement under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, as contended by the respondent-assessee? Assessee's Contention: The assessee submitted that the dispute involved in the appeal has been settled under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme. Revenue's Contention: The revenue, through its learned Senior Standing Counsel, had no objection to dispose of the appeal as infructuous, subject to liberty to revive the appeal if the need so arises.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:542-DB ITA No. 75 of 2016

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 75 OF 2016 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE-560001.

2.

DEPUTY COMMISSIONER INCOME TAX, CIRCLE-12(2), BANGALORE. …APPELLANTS (BY SRI SANMATHI E. I., ADVOCATE) AND:

1.

M/S NVIDIA GRAPHICS PVT.LTD., 9TH AND 10TH FLOOR, L6 BLOCK, MANYATHA EMBASSY, BUSINESS PARK, OUTER RING ROAD, BANGALORE-56005. PAN:AABCN9200H. …RESPONDENT (BY MS. NIRANJANA N., ADVOCATE)

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14/08/2015 PASSED IN IT(TP)A No.1087/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010.

THIS APPEAL, COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:542-DB ITA No. 75 of 2016

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)

Ms. Niranjana N., learned counsel appearing for the respondent-assessee submits that the dispute involved in the appeal has been settled under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme.

Sri. E.I. Sanmathi, learned Senior Standing Counsel appearing for the appellants, has no objection to dispose this appeal as infructuous, subject to liberty to revive the appeal, if the need so arises.

With the liberty as observed above, the appeal is disposed of.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

DDU/List No.: 2 Sl No.: 3

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