M/S TORRY HARRIS BUSINESS SOLUTIONS vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP/55857/2018HC KarnatakaKAHC01052848201807 April 2021Bench: S SUNIL DUTT YADAV2 pages
AI SummaryDismissed

What did the High Court hold?

The tribunal noted that the petitioner had opted for the Vivad se Vishwas scheme and had been issued a certificate. In light of this development, the tribunal permitted the petitioner to withdraw the writ petition.

What were the facts?

The petitioner, a UK-based company, filed a writ petition challenging a notice under Section 148 of the IT Act. Subsequently, the petitioner filed an application under the Vivad se Vishwas scheme and received a certificate.

What were the issues?

The primary issue was the petitioner's challenge to a reassessment notice, which became moot due to their participation in the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF APRIL, 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.55857/2018 (T-IT)

Between:

M/s. Torry Harris Business Solutions, (Europe) Limited, # 12, North Court, The Courtyard, Woodlands, Bradely Stoke, BS 32 4NQ, United Kingdom (Represented by its authorised representative, Smt. Jyoti Mallya, Aged about 47 years, D/o Sri K. Narasimha Mallya)

… Petitioner

(By Sri Sharath, Advocate for Sri Chythanya K.K., Advocate)

And:

1.

The Deputy Commissioner of Income Tax

(International Taxation), Circle - 2(1)

Room No.440, 4th Floor,

BMTC Building, 80 ft. Road,

Koramangala,

Bengaluru - 560 095.

2.

The Assistant Commissioner of Income Tax,

(International Taxation), Circle - 2(2)

Room No.430, 4th Floor,

BMTC Building, 80 ft. Road,

Koramangala,

Bengaluru - 560 095.

… Respondents

(By Sri K.V. Aravind, Advocate)

This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash as far as the petitioner is concerned by an appropriate writ or order in the nature of certiorari or otherwise, the impugned notice under Section 148 of the IT Act, Dated 28.03.2017 vide Annexure-A passed by R-1 and etc.

This Writ Petition coming on for preliminary hearing this day, the Court, made the following:

ORDER Learned counsel for the petitioner has filed a memo, which reads as hereunder: "It is submitted that the petitioner in the above petition has filed an application vide Form No.1 under the Vivad se vishwas scheme and the Income Tax Department has issued a Certificate in Form No.3. The petitioner in compliance with Section 4(3) of Direct Tax Vivad Se Vishwas Act, 2020 prays before this Hon'ble Court to permit the petitioner to withdraw the writ petition."

In light of the memo filed, petition is dismissed.

Sd/- JUDGE

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