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ITA No.375/2010 c/w ITA Nos.376/2010 & 377/2010
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 4TH DAY OF OCTOBER, 2018
PRESENT
HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE
AND
HON’BLE MR.JUSTICE S.G.PANDIT
INCOME TAX APPEAL NO.375/2010 C/W INCOME TAX APPEAL NOS.376/2010 & 377/2010
IN ITA NO.375/2010 BETWEEN:
THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE
THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-19(1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE
... APPELLANTS
(BY SRI K.V.ARAVIND, ADVOCATE)
AND:
M/S. IBM WORLD TRADE CORPORATION C/O BMR & ASSOCIATES 2ND FLOOR, EMBASSY ICON ANNEXE 2/1, INFANTRY ROAD, BANGALORE ... RESPONDENT
(BY SRI T. SURYANARAYANA, ADVOCATE)
ITA No.375/2010 c/w ITA Nos.376/2010 & 377/2010
- 2 - THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.999/BANG/2009 DATED 19.05.2010 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-19(1), BANGALORE.
IN ITA NO.376/2010 BETWEEN:
THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE
THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE -19 (1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE ... APPELLANTS
(BY SRI K.V. ARAVIND, ADVOCATE)
AND:
M/S. IBM WORLD TRADE CORPORATION C/O BMR & ASSOCIATES 2ND FLOOR, EMBASSY ICON ANNEXE 2/1, INFANTRY ROAD, BANGALORE ... RESPONDENT
(BY SRI T. SURYANARAYANA, ADVOCATE)
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1000/BANG/2009 DATED 19.05.2010 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE
ITA No.375/2010 c/w ITA Nos.376/2010 & 377/2010
- 3 - DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-19(1), BANGALORE.
IN ITA NO.377/2010 BETWEEN:
THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE
THE ASST. COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION, CIRCLE -19(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE ... APPELLANTS
(BY SRI K.V. ARAVIND, ADVOCATE)
AND:
M/S. IBM WORLD TRADE CORPORATION C/O BMR & ASSOCIATES 2ND FLOOR, EMBASSY ICON ANNEXE 2/1, INFANTRY ROAD, BANGALORE ... RESPONDENT
(BY SRI T. SURYANARAYANA, ADVOCATE)
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.998/BANG/2009 DATED 19.05.2010 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-19(1), BANGALORE.
THESE APPEALS COMING ON FOR FINAL HEARING THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING:
ITA No.375/2010 c/w ITA Nos.376/2010 & 377/2010
- 4 - JUDGMENT Learned counsel for the appellants has moved a memo 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.
Permission granted. The appeals are dismissed as withdrawn.
Sd/- CHIEF JUSTICE
Sd/- JUDGE
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