THE PR COMMISSIONER OF INCOME TAX vs. M/S AOL ONLINE INDIA PVT LTD

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ITA/999/2017HC KarnatakaKAHC01047203201728 November 2025Bench: B M SHYAM PRASAD,T.M.NADAF4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the memo filed by the assessee stating that the tax liability has been discharged under the Vivad se Vishwas Scheme. The appeal was disposed of as infructuous, with liberty reserved for the Revenue to seek revival if necessary.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed an order in favour of the assessee. The Revenue appealed this order before the High Court. During the pendency of the appeal, the assessee availed the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal filed by the Revenue has become infructuous due to the assessee opting for the Vivad se Vishwas Scheme.

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: 2025:KHC:49490-DB ITA No. 999 of 2017

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 999 OF 2017

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1) PRESENT ADDRESS ACIT CIRCLE-1(1) (1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560095.

…APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE A/W SRI. SUSHAL TIWARI., ADVOCATE)

Digitally signed by REKHA R Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:49490-DB ITA No. 999 of 2017

AND:

M/S AOL ONLINE INDIA PVT LTD RMZ ECOSPACE CAMPUS 1A, OUTER RING ROAD, BELLANDUR BENGALURU - 560013

…RESPONDENT (BY SRI. SANDEEPANI A NEGLUR., ADVOCATE FOR SRI. SANDEEP HUILGOL.,ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.06.2017 PASSED IN IT(TP)A NO. 129/BANG/2014, FOR THE ASSESSMENT YEAR-2009- 2010 VIDE ANNEXURE-D, PRAYING TO 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 IT(TP)A NO. 129/BANG/2014 DATED 09.06.2017 VIDE ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU.

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

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HC-KAR NC: 2025:KHC:49490-DB ITA No. 999 of 2017

CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

Sri Sandeepani A Neglur, the learned counsel for the respondent, has filed a memo for disposal of the appeal which reads as under: "The under signed Advocate appearing on behalf of the Respondent, on the instructions received by the Respondent, most humbly submits that the Respondent has availed the benefit provided in the 'the Direct Tax Vivad Se Vishwas Scheme, 2024' and has obtained a Discharge Certificate in Form No.4 by the Designated Authority under the Scheme indicating full and final payment (A copy of the said discharge Certificate in form No.4 is annexed herewith). In view of the above, the undersigned Advocate most humbly submits that the present appeal has become infructuous. Hence, it is prayed that this Hon'ble Court be pleased to take this memo and the Discharge Certificate on record

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HC-KAR NC: 2025:KHC:49490-DB ITA No. 999 of 2017

and dispose the Appeal as having become infructuous, in the interests of justice."

If Sri Sandeepani A Neglur submits that the appeal could be disposed of in terms of the memo because the tax liability is discharged in terms of the acknowledgement in Form-4 as enclosed, Sri E I Sanmathi, the learned counsel for the appellants, submits that the authorities must be reserved liberty to seek revival of this appeal if there is cause for the same.

Subject to all just exceptions, liberty is reserved as sought for, and the memo is accepted.

The appeal stands disposed of accordingly.

Sd/- (B M SHYAM PRASAD) JUDGE

Sd/- (T.M.NADAF) JUDGE AN/-

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