PCIT vs M/S First Advantage Global… | Karnataka High Court 2020

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF JANUARY 2020

PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE RAVI V. HOSMANI

INCOME TAX APPEAL NO.686 OF 2019

Between:

The Pr. Commissioner of

Income – Tax, CIT (A),

5th Floor, BMTC Building,

80 feet Road, Koramangala,

Bengaluru – 560 095.

The Joint Commissioner of

Income – Tax,

(OSD), Circle – 3(1)(1),

Present Address JCIT,

Special Range – 3, 2nd Floor,

BMTC Building, 80 feet Road,

Koramangala,

Bengaluru – 560 095.

… Appellants (By Sri.K.V.Aravind, Advocate)

And:

M/s. First Advantage Global Operating Centre Pvt. Ltd., (M/s. First Advantage Offshore

Services Pvt. Ltd.,), Level – 1, Explorer Building, International Park, Whitefield Road, Bengaluru – 560 066. … Respondent (By Sri.Mallaharao K., Advocate)

This Income Tax Appeal is filed under Section 260-A of Income Tax Act 1961, arising out of order dated 03.04.2019 passed in C.O.No.163/Bang/2013, for the Assessment Year – 2005–2006, paying to i. Formulate the substantial questions of law stated above ii. Allow the appeal and set aside the orders passed by the Income-Tax Appellate Tribunal, Bengaluru in C.O.No.163/Bang/2013 dated 03.04.2019 for the Assessment Year 2005-2006 Annexure-D and confirm the order of the Appellate Commissioner confirming the order passed by the Joint Commissioner of Income Tax, Special Range-3, Bengaluru and etc.

This appeal coming on for Admission this day, Alok Arade J. delivered the following:

JUDGMENT

Learned counsel for the appellants has filed a memo seeking leave of this Court to withdraw the appeal.

The aforesaid memo is taken on record.

Accordingly, the Income Tax Appeal is dismissed as withdrawn.

Sd/- JUDGE

Mds/-

THE PR COMMISSIONER OF INCOME TAX vs. M/S FIRST ADVANTAGE GLOBAL OPERATING CENTRE PVT