THE COMMISSIONER OF INCOME TAX vs. M/S KWALITY BISCUITS PVT LTD

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12TH DAY OF JULY, 2021

PRESENT

THE HON'BLE MR. JUSTICE ALOK ARADHE

AND

THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR

I. T. A. NO.182 OF 2012

BETWEEN:

C.R. BUILDING

QUEENS ROAD

BANGALORE.

(BY SRI. E.I. SANMATHI FOR SRI. K.V. ARAVIND, ADVOCATE)

AND:

M/S. KWALITY BISCUITS PVT., LTD., P.B. NO.3902 6TH MILE, MYSORE ROAD BANGALORE – 560 039.

… RESPONDENT

(BY SRI. R. JAWAHARHAL, ADVOCATE FOR RESPONDENT)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, ARISING OUT OF ORDER DATED 31.01.2012 PASSED IN ITA No.1223/BANG/2009, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO: i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BNAGALORE IN ITA NO.1223/BANG/2009 DATED:31.01.2021 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 11(5), BANGALORE.

THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING:

JUDGMENT

Sri.E.I.Sanmathi, learned counsel for Sri.K.V.Aravind, learned counsel for the revenue. Sri.R.Jawaharlal, learned counsel for the assessee.

Learned counsel for the assessee submits that the assessee had applied under “Vivad Se Vishwas” scheme. Further, Form No.3 has been issued to the assessee. Therefore, nothing survives for adjudication in this appeal.

The aforesaid submission is placed on record.

The appeal is disposed of with liberty to the revenue to revive the same in case occasion so arises.

Sd/- JUDGE

Sd/- JUDGE

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