THE COMMISSIONER OF INCOME TAX vs. M/S TTK HEALTHCARE TPA PVT. LTD.

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ITA/273/2014HC KarnatakaKAHC01047404201423 May 2022Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE13 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that both the Revenue and the assessee jointly submitted that the cases had been settled under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue requested liberty to re-open the cases if the payment under the settlement was not made as per its terms. The Court found this submission fair and accepted it. Consequently, the appeals were disposed of in terms of the settlement between the parties. Liberty was reserved to the Revenue to seek revival of these appeals in the event of any default in payment as per the settlement. No decision was made on the substantive tax issues.

What were the facts?

The appeals were filed by the Commissioner of Income-Tax (TDS) and the Deputy Commissioner of Income-Tax (TDS) against M/s TTK Healthcare TPA Pvt. Ltd. The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, for various assessment years ranging from 2004-05 to 2009-10. The ITAT orders had set aside the orders of the Appellate Commissioner, which in turn had confirmed the orders of the Assessing Officer. The core dispute revolved around tax liabilities determined by the revenue authorities for these assessment years.

What were the issues?

The primary issue before the High Court was to formulate substantial questions of law arising from the ITAT's orders. The appeals were filed under Section 260-A of the Income Tax Act, 1961. The Revenue sought to set aside the ITAT's orders and confirm the orders of the Appellate Commissioner and the Assessing Officer. The judgment does not explicitly detail the specific grounds or arguments presented by either the assessee or the revenue regarding the merits of the tax dispute, as the appeals were settled under the Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the specific contentions of each side on the substantive tax issues are not recorded.

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 23RD DAY OF MAY, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE INCOME TAX APPEAL NO.329/2013 C/W INCOME TAX APPEAL NOS.* , 330/2013, 332/2013, 333/2013, 339/2013, 273/2014, 274/2014, 275/2014, 276/2014, 277/2014 IN I.T.A.NO.329/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX(TDS), TDS CIRCLE – 18(2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD., NO.2, H.B.COMPLEX, *Deleted vide Court order dated: 01.06.2022.

2 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE – 560 068. ... RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR)

---- THIS I.T.A IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.866/BANG/2012, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON’BLE COURT TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.866/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPEALLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. * ------------------------------------------------ ------------------------------------------------ *Deleted vide Court order dated: 01.06.2022.

3 * ------------------------------------------------- ------------------------------------------------- IN I.T.A.NO.330/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE-560032.

…APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD. *Deleted vide Court order dated: 01.06.2022.

4 NO.2, H.B. COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.865/BANG/2012, FOR THE ASSESSMENT YEAR 2004-05, PRAYING THIS HON'BLE COURT TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.865/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. IN I.T.A.NO.332/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD.

5 NO.2, H. B. COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.867/BANG/2012, FOR THE ASSESSMENT YEAR 2006-07, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.867/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE 18(2), BANGALORE. IN I.T.A.NO.333/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

6 AND: M/S TTK HEALTHCARE TPA PVT. LTD. NO.2, H.B. COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.868/BANG/2012, FOR THE ASSESSMENT YEAR 2007-08, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.868/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18(2), BANGALORE. IN I.T.A.NO.339/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

7 AND: M/S TTK HEALTHCARE TPA PVT. LTD. NO.2, H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.870/BANG/2012, FOR THE ASSESSMENT YEAR 2009-10, ANNEXURE-E PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.870/BANG/2012 DATED 28/02/2013 ANNEXURE-E AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18(2), BANGALORE. IN I.T.A.NO.273/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-18(1), NO.403, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

8 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.828/BANG/2013, FOR THE ASSESSMENT YEAR 2006-07, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.828/BANG/2013 DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.274/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE INCOME TAX OFFICER, CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

9 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.827/BANG/2013, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.827/BANG/2013, DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.275/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE. 2. THE INCOME TAX OFFICER, CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

10 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.830/BANG/2013, FOR THE ASSESSMENT YEAR 2008-09, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.830/BANG/2013 DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.276/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE. 2. THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

11 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.826/BANG/2013, FOR THE ASSESSMENT YEAR 2004-05, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.826/BANG/2013, DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.277/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE INCOME-TAX OFFICER, CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

12 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.829/BANG/2013, FOR THE ASSESSMENT YEAR 2007-08, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.829/BANG/2013, DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE- 18(1), BANGALORE. THESE APPEALS COMING ON FOR FINAL HEARING THIS DAY, P.S. DINESH KUMAR J, DELIVERED THE FOLLOWING:- J U D G M E N T Heard. Sri. K.V. Aravind, learned standing counsel for the Revenue and Smt. Manasa Ananthan learned advocate for the respondents jointly submit that assessees cases have

13 been settled under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and the Rules made thereunder.

2.

Sri. K.V. Aravind prays that liberty may be reserved to the Revenue to re-open the cases if the payment is not made as per the terms of the settlement.

3.

The said submission is fair and accepted.

4.

These appeals stand disposed of in terms of the settlement between the parties reserving liberty to the Revenue to seek revival of these appeals in the event of any default in payment as per the settlement.

Sd/- JUDGE Sd/- JUDGE pgg/hd

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