THE COMMISSIONER OF INCOME TAX vs. M/S U B NETWORKS (BANGALORE)

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 05TH DAY OF MARCH 2013

PRESENT

THE HON'BLE MR.JUSTICE N.KUMAR

AND

THE HON'BLE MR. JUSTICE B.MANOHAR

ITA NO.1276/2006 c/w ITA NO.1277/2006

ITA NO.1276/2006

BETWEEN:

…APPELLANTS

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

AND:

M/S.U.B.NETWORKS (BANGALORE) PVT. LTD., 1/1, VITTAL MALLYA ROAD, BANGALORE – 560 001. …. RESPONDENT

(BY SRI.MALLAHA RAO FOR S.PARTHASARATHI, ADVS)

ITA FILED U/S.260A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA.NO.317/BANG/2001 FOR THE ASSESSMENT YEAR 1999-2000, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA.NO.317/BANG/2001 DATED 30-12-2005 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, (TDS)1 BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

ITA NO.1277/2006

BETWEEN:

…APPELLANTS

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

AND:

M/S.U.B.NETWORKS (BANGALORE) PVT. LTD., 1/1, VITTAL MALLYA ROAD, BANGALORE – 560 001.

…. RESPONDENT

(BY SRI.MALLAHA RAO FOR S.PARTHASARATHI, ADVS)

ITA FILED U/S.260A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA.NO.311/BANG/2001 FOR THE ASSESSMENT YEAR 1999-2000, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA.NO.311/BANG/2001 DATED 30-12-2005 CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, (TDS)1 BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

THESE APPEALS ARE COMING ON FOR HEARING THIS DAY, N. KUMAR J., DELIVERED THE FOLLOWING:

J U D G M E N T

These appeals are filed by the revenue challenging the order passed by the Tribunal holding that the assessee was not required to deduct tax at source as per Section 195 of the IT Act.

which fell for consideration before this court in the case of COMMISSIONER OF INCOME TAX v/s M/S. RANKA AND RANKA disposed of on 2nd November 2011 wherein it was held that the said instruction applies to the pending proceedings and if the tax effect is less than Rs.10,00,000/-, the appeal is not maintainable, these appeals are also not maintainable.

Sd/-

JUDGE

Sd/-

JUDGE

mpk/-*