THE PR COMMISSIONER OF INCOME TAX vs. M/S IBM INDIA PVT LTD

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HC-KAR NC: 2025:KHC:49491-DB ITA No. 463 of 2016

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 463 OF 2016 BETWEEN:

…APPELLANTS (BY SRI. E I SANMATHI.,ADVOCATE A/W SRI. SUSHAL TIWARI., ADVOCATE)

Digitally signed by REKHA R Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:49491-DB ITA No. 463 of 2016

AND:

M/S AOL ONLINE INDIA PVT LTD RMZ ECOSPACE CAMPUS 1A, OUTER RING ROAD, BELLANDUR, BENGALURU.

…RESPONDENT (BY SRI. SANDEEPANI A NEGLUR., ADVOCATE FOR SRI. SANDEEP HUILGOL.,ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 18/03/2016 PASSED IN IT(TP)A NO.1036/BANG/2011, FOR THE ASSESSMENT YEAR 2007-2008. ANNEXURE -D PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 1036/BANG/2011 DATED:18/03/2016 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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HC-KAR NC: 2025:KHC:49491-DB ITA No. 463 of 2016

CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

Sri Sandeepani A Neglur, the learned counsel for the respondent, has filed a memo for disposal of the appeal which reads as under: "The under signed Advocate appearing on behalf of the Respondent, on the instructions received by the Respondent, most humbly submits that the Respondent has availed the benefit provided in the 'the Direct Tax Vivad Se Vishwas Scheme, 2024' and has obtained a Discharge Certificate in Form No.4 by the Designated Authority under the Scheme indicating full and final payment (A copy of the said discharge Certificate in form No.4 is annexed herewith). In view of the above, the undersigned Advocate most humbly submits that the present appeal has become infructuous. Hence, it is prayed that this Hon'ble Court be pleased to take this memo and the Discharge Certificate on

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HC-KAR NC: 2025:KHC:49491-DB ITA No. 463 of 2016

record and dispose the Appeal as having become infructuous, in the interests of justice."

If Sri Sandeepani A Neglur submits that the appeal could be disposed of in terms of the memo because the tax liability is discharged in terms of the acknowledgement in Form-4 as enclosed, Sri E I Sanmathi, the learned counsel for the appellants, submits that the authorities must be reserved liberty to seek revival of this appeal if there is cause for the same.

Subject to all just exceptions, liberty is reserved as sought for, and the memo is accepted.

The appeal stands disposed of accordingly.

Sd/- (B M SHYAM PRASAD) JUDGE

Sd/- (T.M.NADAF) JUDGE

AN/-