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I.T.A.No.904/2017 and other cases
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 11th DAY OF OCTOBER, 2018
PRESENT
HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE
AND
HON’BLE MR.JUSTICE S.G.PANDIT
INCOME TAX APPEAL NOS.904 OF 2017, 914 OF 2017, 242 OF 2018, 243 OF 2018, 345 OF 2018, 367 OF 2018, 368 OF 2018, 926 OF 2017 AND 927 OF 2017
ITA NO.904/2017
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-4
BMTC COMPLEX
KORAMANGALA, BENGALURU
THE ASSISTANT COMMISSIONER
OF INCOME-TAX
CIRCLE-4(1)(2)
BMTC COMPLEX
KORAMANGALA, BENGALURU
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: M/s.M.N.DASTUR & CO. PVT. LTD. 7TH FLOOR, RAHEJA TOWERS 26/27, M.G.ROAD BENGALURU – 560 001
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 7.6.2017 PASSED IN ITA NO.968/BANG/2016 FOR THE
I.T.A.No.904/2017 and other cases
- 2 - ASSESSMENT YEAR 2011-2012 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 7.6.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO.ITA NO.968/BANG/2016 FOR ASSESSMENT YEAR 2011-2012 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.914/2017
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-6
BMTC COMPLEX
KORMANGALA, BANGALORE
DEPUTY COMMISSIONER
OF INCOME-TAX
CIRCLE-12(3)
BANGALORE
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: M/s. SIEMENS BPO SERVICES PVT. LTD. (KNOWN AS SIEMENS INFORMATION PROCESSING SERVICES PVT. LTD.) OZONE MANAY TECH PARK BLOCK A, 6TH FLOOR NO.56/18 & 55/9 G.B.PALYA, HOSUR ROAD BANGALORE – 560 068
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 5.6.2017 PASSED IN IT(TP)A NO.1191/BANG/2011 FOR THE ASSESSMENT YEAR 2004-2005 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER
I.T.A.No.904/2017 and other cases
- 3 - QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 5.6.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE AS SOUGHT FOR IN THE RESPONDENT-ASSESSEE’S CASE IN APPEAL PROCEEDINGS NO. IT(TP)A NO.1191/BANG/2011 FOR ASSESSMENT YEAR 2004-2005 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.242/2018
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-7
C.R.BUILDINGS
QUEENS ROAD
BANGALORE – 560 001
THE DEPUTY COMMISSIONER
OF INCOME-TAX
CIRCLE-12(4)
BANGALORE
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: M/s.THOMSON REUTERS INTERNATIONAL SERVICES PVT. LTD. (SUCCESSOR IN INTEREST TO THOMPSON REUTERS INDIA SERVICES PVT. LTD. AND FORMERLY KNOWN AS THOMPSON CORPORATION (INTERNATIONAL) PVT. LTD. DIVYASREE TECHNOLOGIES 36/2, YAMALUR VILLAGE VARTHUR HOBLI, OFF HAL AIRPORT ROAD, BANGALORE-560 037 ... RESPONDENT ---
I.T.A.No.904/2017 and other cases
- 4 - THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 28.9.2017 PASSED IN IT(TP)A NO.1352/BANG/2010 FOR THE ASSESSMENT YEAR 2006-2007 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 28.09.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO. IT(TP)A NO.1352/BANG/2010 FOR ASSESSMENT YEAR 2006-2007 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.243/2018
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-7
C.R.BUILDINGS
QUEENS ROAD
BANGALORE-560 001
THE DEPUTY COMMISSIONER
OF INCOME-TAX
CIRCLE-12(4)
BANGALORE
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: M/s.THOMSON REUTERS INTERNATIONAL SERVICES PVT. LTD. (SUCCESSOR IN INTEREST TO THOMPSON REUTERS INDIA SERVICES PVT. LTD. AND FORMERLY KNOWN AS THOMPSON CORPORATION (INTERNATIONAL) PVT. LTD. DIVYASREE TECHNOLOGIES 36/2, YAMALUR VILLAGE VARTHUR HOBLI, OFF HAL
I.T.A.No.904/2017 and other cases
- 5 - AIRPORT ROAD, BANGALORE-560 037
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 28.9.2017 PASSED IN IT(TP)A NO.1565/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 28.9.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO. IT(TP)A NO.1565/BANG/2012 FOR ASSESSMENT YEAR 2008-2009, AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.345/2018
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-VI
BMTC COMPLEX
KORAMANGALA, BANGALORE
THE DY. COMMISSIONER
OF INCOME-TAX
CIRCLE-12(3)
BANGALORE
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: M/s. SONUS NETWORKS INDIA PRIVATE LIMITED CRESCENT-IV, 12TH FLOOR PRESTIGE SHANTINIKETAN BUSINESS PRECINCT WHITEFIELD ROAD BANGALORE – 560 048
... RESPONDENT ---
I.T.A.No.904/2017 and other cases
- 6 -
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 1.12.2017 PASSED IN IT(TP)A NO.188/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010 VIDE ANNEXURE-A PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 1.12.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE IN IT(TP)A NO.188/BANG/2014 FOR ASSESSMENT YEAR 2009-2010 VIDE ANNEXURE-A AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.367/2018
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX
MYSORE
THE INCOME TAX OFFIVER
WARD-2, HASSAN
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: SHRI.H.G.NARAYAN (HUF) REP. BY H.N.CHETAN NARAYAN NO.48, GANGADHARESWARA NILAYA, B.M.ROAD, HASSAN
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 21.11.2017 PASSED IN ITA NO.394/BANG/2015 FOR THE ASSESSMENT YEAR 1994-1995 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 21.11.2017 PASSED BY THE
I.T.A.No.904/2017 and other cases
- 7 - INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO ITA NO.394/BANG/2015 FOR ASSESSMENT YEAR 1994-1995 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.368/2018
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX
MYSORE
THE INCOME TAX OFFICER
WARD-2, HASSAN
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: SHRI.H.G.NARAYAN (HUF) REP. BY H.N.CHETAN NARAYAN NO.48, GANGADHARESWARA NILAYA, B.M.ROAD, HASSAN
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 21.11.2017 PASSED IN ITA NO.395/BANG/2015 FOR THE ASSESSMENT YEAR 1995-1996 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 21.11.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO ITA NO.395/BNG/2015 FOR ASSESSMENT YEAR 1995-1996 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
I.T.A.No.904/2017 and other cases
- 8 - ITA NO.926/2017
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-4
BMTC COMPLEX
BANGALORE
THE INCOME TAX OFFICER
WARD-7(2)(2), BANGALORE
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: SHRI.K.G.ADAVEESHAIAH 9TH CROSS, NEAR OMSHAKTHI TEMPLE, KAGADASAPUR C.V.RAMANNAGAR POST BANGALORE – 560 093
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 23.3.2017 PASSED IN ITA NO.2043/BANG/2016 FOR THE ASSESSMENT YEAR 2006-2007 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 23.3.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO.ITA NO.2043/BANG/2016 FOR ASSESSMENT YEAR 2006-2007 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.927/2017
BETWEEN:
PR.COMMISSIONER OF
INCOME TAX-4
I.T.A.No.904/2017 and other cases
- 9 -
BMTC COMPLEX
BANGALORE
THE INCOME TAX OFFICER
WARD 7(2)(2)
BANGALORE
... APPELLANTS
(BY SRI.E.I.SANMATHI, ADVOCATE)
AND: SHRI.K.G.BASAVRAJ SON OF LATE K.B.SHIVAKUMAR 9TH CROSS, NEAR OMSHAKTHI TEMPLE, KAGADASAPUR C.V.RAMANNAGAR POST BANGALORE-560 093
... RESPONDENT ---
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 23.3.2017 PASSED IN ITA NO.2044/BANG/2017 FOR THE ASSESSMENT YEAR 2006-2007 PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 23.3.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BANGALORE IN APPEAL PROCEEDINGS NO.ITA NO.2044/BANG/2016 FOR ASSESSMENT YEAR 2006-2007 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THESE APPEALS COMING ON FOR ORDERS THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING:
I.T.A.No.904/2017 and other cases
- 10 -
JUDGMENT Having regard to the submissions made, office objections in ITA Nos.904/2017, 914/2017, 242/2018, 243/2018, 345/2018, 367/2018 and 368/2018 are waived.
Learned counsel for the appellants has moved respective memos and has frankly submitted that in view of the Circular No.3/2018 dated 11.07.2018 on the monetary limit for filing of the appeal by the Income Tax Department before the Income-Tax Appellate Tribunal, this Court as also the Hon’ble Supreme Court, the appeals are not maintainable and seeks permission to withdraw.
Permission granted. These appeals are dismissed as withdrawn.
Sd/- CHIEF JUSTICE
Sd/- JUDGE