INTEL CORPORATION vs. THE DEPUTY COMMISSIONER OF INCOME - TAX

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ITA/144/2017HC KarnatakaKAHC01029029201728 September 2020Bench: ALOK ARADHE,M.I.ARUN3 pages
AI SummaryDismissed

What did the High Court hold?

The assessee's counsel filed a memo seeking leave to withdraw the appeal. Based on the reasons provided in the memo, the High Court dismissed the appeal as withdrawn.

What were the facts?

The assessee, Intel Corporation, filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28th DAY OF SEPTEMBER 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.I. ARUN

I.T.A. NO.144 OF 2017

BETWEEN:

INTEL CORPORATION A COMPANY INCORPORATED UNDER THE LAWS OF THE UNITED STATES OF AMERICA C/O. INTEL TECHNOLOGY INDIA P. LTD SRR2, NO.23-56P DEVARABEESANAHALLI OUTER RING ROAD BANGALORE SOUTH TALUK BANGALORE-560037 REP. HEREIN BY ITS AUTHORISED SIGNATORY MS. SUMITA THOMAS.

ALSO AT: 5TH FLOOR, EMBASSY PARAGON BUILDING SITE NO.6/2 & 6/3, THOOBARAHALLI VILLAGE NEAR KUNDALAHALLI GATE ITPL ROAD, BANGALORE-37. ... APPELLANT

(BY SMT. TANMAYI RAJKUMAR, ADV., FOR SRI. T. SURYANARAYANA, ADV.,)

AND:

1.

THE DEPUTY COMMISSIONER OF INCOME-TAX

(INTERNATIONAL TAXATION)

CIRCLE-1(1), BANGALORE

BMTC BUILDING, KORAMANGALA 6TH BLOCK

BANGALORE-560095.

2.

THE COMMISSIONER OF INCOME-TAX

(INTERNATIONAL TAXATION), BANGALORE

BMTC BUILDING, KORAMANGALA 6TH BLOCK

BANGALORE-560095. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADV.,) - - -

THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 29-11-2016 PASSED IN IT(TP)A NO.135/BANG/2016, FOR THE ASSESSMENT YEAR 2011-12, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER PRONOUNCED ON 29-11-2016 BY THE TRIBUNAL IN IT(TP)A NO.135/BANG/2016 (ANNEXURE-F), TO THE EXTENT QUESTIONED HEREIN. III. PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Smt.Tanmayee Rajkumar, learned counsel for Mr.T.Suryanarayana, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel accepts notice on behalf of the respondent.

2.

Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. The aforesaid memo is taken on record.

3.

For the reasons assigned in the memo, the appeal is dismissed as withdrawn.

Sd/- JUDGE

Sd/- JUDGE

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