COMMISSIONER OF INCOME vs. M/S TOPSPIN COMMUNICATION

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF MAY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.178 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME

TAX-III, CENTRAL REVENUE BUILDINGS

QUEENS ROAD, BANGALORE-560001. 2. THE INCOME TAX OFFICER

WARD-12(2), BANGALORE.

... APPELLANTS (BY SRI. NAGESHWAR RAO, ADV., FOR SRI. MALLAHARAO K, ADV.,) AND: M/S. TOPSPIN COMMUNICATION TECHNOLOGIES INDIA PVT. LTD. C/O. M/S. CISCO SYSTEMS INDIA PVT. LTD. NO.11, O SHAUGHNESSEY ROAD OFF LANGFORD ROAD BANGALORE-560025.

... RESPONDENT (BY SRI. E.I. SANMATHI, ADV.)

2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 10.02.2012 PASSED IN ITA NO.1280/BANG/2010, FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO:

I. DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT. II. SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA NO.1280/BANG/2010 DATED 10.02.2012, FOR THE ASSESSMENT YEAR 2006-07, IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. Mr.K.Nageshwar Rao, learned counsel for the assessee. 2. Learned counsel for the assessee submits that the assessee has applied under the Vivad se Vishwas scheme for resolution of the dispute. 3. In view of the aforesaid submission, learned counsel for the revenue submits that the appeal may be disposed of with liberty to revive the same if occasion so arises.

3 4. In view of the aforesaid submissions, the appeal is disposed of with liberty to the revenue to revive the same if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV