HEWLETT PACKARD (INDIA) SOFTWARE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/100/2016HC KarnatakaKAHC01050274201608 February 2021Bench: ALOK ARADHE,R. NATARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in view of the assessee's submission regarding the 'Vivad se Vishwas' scheme, dismissed the appeal as withdrawn. The assessee was granted liberty to revive the appeal if necessary.

What were the facts?

The assessee, Hewlett Packard (India) Software Operation Private Limited, filed an appeal before the High Court. The assessee later approached the 'Vivad se Vishwas' scheme and obtained Form 3 under the scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the 'Vivad se Vishwas' scheme.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

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 08TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.100 OF 2016 BETWEEN: HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED SY NO. 192, WHITEFIELD ROAD MAHADEVAPURA BANGALORE - 560 048 REPRESENTED HEREIN BY ITS DIRECTOR MR. BELAVADI RAMASWAMY KIRAN. .... APPELLANT (BY MR.SURYANARAYANA, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF

INCOME TAX CIRCLE 3(1)(1)

(ERSTWHILE THE ASSISTANT

COMMISSIONER OF INCOME TAX

CIRCLE 11(4)].

BMTC BUILDIJNG

80 FT ROAD

KORAMANGALA

BANGALORE - 560 095.

2 2. THE COMMISSIONER OF INCOME TAX

C.R.BUILDING

QUEEN S ROAD

BANGALORE - 560 001. ... RESPONDENTS (BY MR.K.V. ARAVIND FOR ADVOCATE) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.08.2015 PASSED IN ITA(TP)A NO.1682/BANG/2012 FOR THE ASSESSMENT YEAR 2008-09, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED: 26.08.2015 BEARING IN ITA(TP)A NO.1682/BANG/2012 FOR THE ASSESMENT YEAR 2008-09. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.T.Suryanarayana, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee submits that the assessee has approached under the 'Vivad se Vishwas' scheme and Form 3 under the scheme has been issued. He, therefore, seeks leave of this Court to withdraw the appeal and has filed a memo in this regard. The aforesaid memo is taken on record.

3 2. In view of the aforesaid submission, the appeal is dismissed as withdrawn with liberty to the assessee to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

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