ALLERGAN INDIA PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

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:

LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE,

BANGALORE – 560 085.

INCOME-TAX, LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE

BANGALORE – 560 085.

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:

LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE,

BANGALORE – 560 085.

INCOME-TAX, LARGE TAXPAYER UNIT,

JSS TOWERS, 100 FEET ROAD,

BANASHANKARI III STAGE

BANGALORE – 560 085.

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/-