PR COMMISSIONER OF vs. M/S M N DASTUR & CO. PVT. LTD.

- 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:

INCOME TAX-4

BMTC COMPLEX

KORAMANGALA, BENGALURU

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 - 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:

INCOME TAX-6

BMTC COMPLEX

KORMANGALA, BANGALORE

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 - 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:

INCOME TAX-7

C.R.BUILDINGS

QUEENS ROAD

BANGALORE – 560 001

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 --- - 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:

INCOME TAX-7

C.R.BUILDINGS

QUEENS ROAD

BANGALORE-560 001

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 - 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:

INCOME TAX-VI

BMTC COMPLEX

KORAMANGALA, BANGALORE

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 --- 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:

INCOME TAX

MYSORE

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 - 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:

INCOME TAX

MYSORE

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.

- 8 - ITA NO.926/2017

BETWEEN:

INCOME TAX-4

BMTC COMPLEX

BANGALORE

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:

INCOME TAX-4 BMTC COMPLEX

BANGALORE

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:

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