MPHASIS CONSULTING LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WA/7022/2017HC KarnatakaKAHC01014447201711 February 2020Bench: RAVI MALIMATH,M.I.ARUN3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court set aside the order of the learned Single Judge and directed that the writ petition be heard afresh on merits. The respondents were permitted to file their objections.

What were the facts?

The appellant filed a writ appeal challenging an order passed by a learned Single Judge. The appeal was to be disposed of on the same terms as a related writ appeal.

What were the issues?

The primary issue was the maintainability of the writ petition and the merits of the case, which were to be decided afresh by the Single Judge.

Which sections of the Income-tax Act were involved?

Section 4 of the Karnataka High Court Act

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 11TH DAY OF FEBRUARY, 2020 BEFORE

THE HON’BLE MR.JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE M.I.ARUN

WRIT APPEAL NO.7022 OF 2017 (T - IT)

BETWEEN

MPHASIS CONSULTING LTD., REP. BY ITS AUTHORISED REPRESENTATIVE, SRI K.R.GIRISH, SON OF SRI RATNA KRISHNA KALPATHI, AGED ABOUT 59 YEARS, 88, WOOD STREET, LONDON EC2V 7 RS UNITED KINGDOM

... APPELLANT

(BY SRI A.SHANKAR, SENIOR COUNSEL FOR SRI M. LAVA, ADVOCATE)

AND

1.

THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(2), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA VITH BLOCK, BENGALURU-560 095.

2.

THE ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE-I, INTERNATIONAL TAXATION, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA VITH BLOCK, BENGALURU-560 095.

3.

THE DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) CIRCLE 1(1), BANGALORE, ROOM NO.441, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095.

... RESPONDENTS

(BY SRI K V ARAVIND, ADVOCATE.)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION NO.45708 OF 2017 DATED 15/12/2017 AND CONSEQUENTLY GRANT THE RELIEF PRAYED FOR IN THE WRIT PETITION.

THIS APPEAL COMING ON FOR FINAL HEARING, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

Both the learned Counsels submit that in terms of the judgment passed today in Writ Appeal No.6764 of 2017, this writ appeal would have to be disposed off on the same terms.

2.

In view of the above submission, this writ appeal is disposed off in terms of the judgment dated 11.02.2020 passed in Writ Appeal No.6764 of 2017.

3.

The order dated 15.12.2017 passed by the learned Single Judge in Writ Petition No.45708 of 2017 is set aside. The writ petition requires be heard afresh on merits including the objection of the respondents that the writ petition is not maintainable.

4.

The respondents are at liberty to file their statement of objections before the learned Single Judge. In view of the pendency of the appeal before the Assessing Authority, the learned Single Judge is requested to dispose off the petition as expeditiously as possible. Till the disposal of the writ petition, the interim order granted by this Court shall continue. All contentions are kept open.

Sd/- JUDGE

Sd/- JUDGE KK CT-HR

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