THE DIRECTOR OF INCOME-TAX vs. M/S CATERPILLAR INDIA PVT LTD

ITA.No.248/2012 and other appeals

- 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

I.T.A. Nos.248/2012, 249/2012, 250/2012, 251/2012 & 252/2012

IN I.T.A. NO.248 OF 2012:- BETWEEN:

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE FOR SRI. K. V. ARAVIND, ADVOCATE )

AND:

M/S.CATERPILLAR INDIA PVT.,LTD., RMZ XT CAMPUS, 1A-5TH FLOOR WHITEFIELD ROAD SANNEHALLI VILLAGE BANGALORE-560 066.

… RESPONDENT

(BY SRI. ANKUR PAI, ADVOCATE FOR SRI. K. R.VASUDEVAN, ADVOCATE)

ITA.No.248/2012 and other appeals

- 2 -

THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 29/02/2012 PASSED IN ITA NO.630/BANG/2010, FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.630/BANG/2010 DATED 29/02/2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A. NO.249 OF 2012:- BETWEEN:

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE FOR SRI. K. V. ARAVIND, ADVOCATE )

AND:

M/S. CATERPILLAR INDIA PVT.,LTD., RMZ XT CAMPUS, 1A-5TH FLOOR WHITEFIELD ROAD SANNEHALLI VILLAGE BANGALORE-560 066.

… RESPONDENT

ITA.No.248/2012 and other appeals

- 3 - (BY SRI. ANKUR PAI, ADVOCATE FOR SRI. K. R.VASUDEVAN, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 29/02/2012 PASSED IN ITA NO.629/BANG/2010, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.629/BANG/2010 DATED 29/02/2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A. NO.250 OF 2012:- BETWEEN:

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE FOR SRI. K. V. ARAVIND, ADVOCATE )

AND:

M/S. CATERPILLAR INDIA PVT.,LTD., RMZ XT CAMPUS, 1A-5TH FLOOR WHITEFIELD ROAD

ITA.No.248/2012 and other appeals

- 4 - SANNEHALLI VILLAGE BANGALORE-560 066.

… RESPONDENT

(BY SRI. ANKUR PAI, ADVOCATE FOR SRI. K. R.VASUDEVAN, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 29/02/2012 PASSED IN ITA NO.607/BANG/2010, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.607/BANG/2010 DATED 29/02/2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A. NO.251 OF 2012:- BETWEEN:

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE FOR SRI. K. V. ARAVIND, ADVOCATE )

ITA.No.248/2012 and other appeals

- 5 - AND:

M/S. CATERPILLAR INDIA PVT.,LTD., RMZ XT CAMPUS, 1A-5TH FLOOR WHITEFIELD ROAD SANNEHALLI VILLAGE BANGALORE-560 066.

… RESPONDENT

(BY SRI. ANKUR PAI, ADVOCATE FOR SRI. K. R.VASUDEVAN, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 29/02/2012 PASSED IN ITA NO.606/BANG/2010, FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.606/BANG/2010 DATED 29/02/2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A. NO.252 OF 2012:- BETWEEN:

ITA.No.248/2012 and other appeals

- 6 - NRUPATHUNGA ROAD BANGALORE.

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE FOR SRI. K. V. ARAVIND, ADVOCATE )

AND:

M/S. CATERPILLAR LOGISTICS SERVICES INDIA PVT.,LTD., RMZ XT CAMPUS, 1A-5TH FLOOR WHITEFIELD ROAD SANNEHALLI VILLAGE BANGALORE-560 066.

… RESPONDENT

(BY SRI. ANKUR PAI, ADVOCATE FOR SRI. K. R.VASUDEVAN, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 29/02/2012 PASSED IN ITA NO.149/BANG/2010, FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.149/BANG/2010 DATED 29/02/2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

THESE APPEALS COMING ON FOR ORDERS THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING:

ITA.No.248/2012 and other appeals

- 7 - JUDGMENT These appeals are placed on Board as connected matters with the other appeals led by ITA No.344/2015. In these appeals, learned counsel for the appellants has moved respective memos with the submissions that in view of 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, these appeals are not maintainable and seeks permission to withdraw.

Having regard to the submissions made, the appellants are permitted to withdraw and these appeals stand dismissed as withdrawn without prejudice to the rights of the appellants to prosecute the other connected appeals in accordance with law.

Sd/- CHIEF JUSTICE

Sd/- JUDGE mpk/-*CT:SK