ALLERGAN INDIA PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/391/2011HC KarnatakaKAHC01074152201115 February 2021Bench: ALOK ARADHE,R. NATARAJ4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the assessee's counsel filed a memo seeking leave to withdraw the appeals. For the reasons stated in the memo, the Court dismissed the appeals as withdrawn.

What were the facts?

The assessee, Allergan India Private Limited, filed appeals before the High Court against orders passed by the ITAT. The appeals were filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the withdrawal of the appeals by the assessee. The court's decision was based on this withdrawal, not on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15TH DAY OF FEBRUARY 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY

I.T.A. NO.391 OF 2011 C/W I.T.A NO.171 OF 2012

IN I.T.A.NO.391 OF 2011

BETWEEN:

ALLERGAN INDIA PRIVATE LIMITED LEVEL -2, PRESTIGE OBELISK NO.3, KASTURBA ROAD BANGALORE – 560 001 REPRESENTED BY ITS DIRECTOR – FINANCE, MR.MOHAN RAJAGOPALAN .... APPELLANT (BY MS.MANASA ANANTHAN, ADV. FOR SRI.T.SURYANARAYANA., ADV.)

AND:

1.

THE COMMISSIONER OF INCOME-TAX

LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE,

BANGALORE – 560 085.

2.

THE DEPUTY COMMISSIONER OF

INCOME-TAX, LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE

BANGALORE – 560 085.

3.

THE ASSISTANT COMMISSIONER OF

INCOME-TAX, CIRCLE -11 (1),

5TH FLOOR, R.P.BHAVAN,

NRUPATHUNGA ROAD,

BANGALORE – 560 001. ... RESPONDENTS (BY SRI.K.V.ARAVIND, ADV.) - - -

THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/06/2011 PASSED IN ITA NOS.901, 902 AND 903(BANG)2010, FOR THE ASSESSMENT YEAR 2003-04, 2004-05 & 2005-06, PRAYING TO:- I. FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NOS.901, 902 & 903(BANG) 2010 DATED 30/06/2011, IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.NO.171 OF 2012

BETWEEN:

ALLERGAN INDIA PRIVATE LIMITED LEVEL -2, PRESTIGE OBELISK NO.3, KASTURBA ROAD BANGALORE – 560 001 REPRESENTED BY ITS DIRECTOR – FINANCE, MR.MOHAN RAJAGOPALAN .... APPELLANT (BY MS.MANASA ANANTHAN, ADV. FOR SRI.T.SURYANARAYANA, ADV.)

AND:

1.

THE COMMISSIONER OF INCOME-TAX

LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE,

BANGALORE – 560 085.

2.

THE DEPUTY COMMISSIONER OF

INCOME-TAX, LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE

BANGALORE – 560 085.

3.

THE DEPUTY COMMISSIONER OF

INCOME-TAX, CIRCLE -11 (1), BANGALORE

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE

BANGALORE – 560 085. ... RESPONDENTS (BY SRI.K.V.ARAVIND, ADV.) - - -

THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16/03/2012 PASSED IN ITA NO.1490/BANG/2010, FOR THE ASSESSMENT YEAR 2006- 07 PRAYING TO:- I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT DATED 16/03/2012 IN ITA NO.1490/BANG/2010 TO THE EXTENT QUESTIONED THEREIN, IN THE INTEREST OF JUSTICE AND EQUITY.

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

JUDGMENT

Ms. Manasa Ananthan, learned counsel appearing for Sri.T.Suryanarayana, learned counsel for the assessee.

Sri.K.V.Aravind, learned counsel for the revenue.

Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeals.

The aforesaid memo is taken on record.

For the reasons assigned in the memo, the appeals are dismissed as withdrawn with liberty to revive the same in case, occasion so arises.

Sd/- JUDGE

Sd/- JUDGE

dn/-

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →