PRINCIPAL COMMISSIONER OF vs. M/S MCAFEE SOFTWARE

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ITA/236/2017HC KarnatakaKAHC01030361201709 July 2025Bench: S.G.PANDIT,T.M.NADAF3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the memo filed by the Revenue and permitted the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The Revenue later filed a memo stating that the matter was settled under the VSVS 2020 Scheme.

What were the issues?

The primary issue was the Revenue's request to withdraw the appeal due to a settlement under the VSVS 2020 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:25052-DB ITA No. 236 of 2017

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO.236 OF 2017 BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BANGALORE

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-12(1) BANGALORE …APPELLANTS (BY SRI. E I SANMATHI, ADVOCATE)

AND:

M/S MCAFEE SOFTWARE (INDIA) PVT. LTD. EMBASSY GOLF LINKS BUSINESS PARK PINE VALLEY, 2ND FLOOR OFF. INDIRANAGAR KORAMANGALA INTERMEDIDATE RING ROAD BANGALORE - 560 071

…RESPONDENT (BY SRI. K R VASUDEVAN, ADVOCATE)

Digitally signed by MADHUSHREE H Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:25052-DB ITA No. 236 of 2017

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO (a) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; (b) SET ASIDE THE APPELLATE ORDER DATED 11/08/2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO.IT(TP)A.NO.11/BANG/2012 FOR ASSESSMENT YEAR 2007- 08, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

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

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE T.M.NADAF

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Memo dated 05.07.2025 is filed by the learned counsel for the appellants – revenue stating that the matter is settled in VSVS 2020 Scheme and seeks permission to withdraw the appeal.

2.

Memo is placed on record.

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HC-KAR NC: 2025:KHC:25052-DB ITA No. 236 of 2017

3.

Accordingly, the appeal is dismissed as withdrawn.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (T.M.NADAF) JUDGE

MH/- List No.: 1 Sl No.: 2

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