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

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF FEBRUARY, 2022

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.323/2013 BETWEEN:

(BY SRI K.V.ARAVIND, ADVOCATE (PHYSICAL HEARING))

AND:

M/S TTK HEALTHCARE TPA PVT. LTD., NO.2, H.B.COMPLEX, 100 FEET BTM RING ROAD, BTM I STAGE, BTM LAYOUT, BENGALURU – 560 068. ... RESPONDENT (BY SMT./Ms.MANASA ANANTHAN, ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE, (VIDEO CONFERENCING))

THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19/04/2013 PASSED IN ITA NO.986/BANG/2012, FOR THE ASSESSMENT YEAR 2009- 10, 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.427/BANG/2011 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.

THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri K.V.Aravind, learned counsel for the appellant – Revenue. Ms. Manasa Ananthan, learned counsel for the respondent.

Ms. Manasa Ananthan, learned counsel for the respondent has filed a memo stating that the dispute involved in this appeal has been resolved through “Vivad Se Vishwas Scheme” and Form – 3 issued by the Authority has been appended to the memo.

Sd/- JUDGE

Sd/- JUDGE

nvj Ct-Mj