What did the High Court hold?

The Income Tax Department had already granted the refund due to the petitioner. Consequently, the petitioner's counsel stated that they did not wish to press the writ petition on its merits.

The petitioner, Flipkart India Private Limited, filed writ petitions challenging an instruction issued by the Central Board of Direct Taxes. The core of the challenge was to declare this instruction as null and void and illegal.

What were the issues?

The primary issue was the legality and validity of an instruction issued by the CBDT. However, the case was resolved due to the subsequent refund being granted.

M/S. Flipkart India Private… vs ACIT | Karnataka High Court 2016

1/3 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 21st DAY OF NOVEMBER 2016

BEFORE

THE HON'BLE Dr.JUSTICE VINEET KOTHARI

WRIT PETITION Nos.46419-422/2016 (T-IT)

BETWEEN:

M/S. FLIPKART INDIA PRIVATE LIMITED THROUGH ITS AUTHORIZED SIGNATORY Mr. R. RAMA CHANDRA VAISHNAVI SUMMIT, No.6/B, 7TH MAIN 80 FEET ROAD, 3RD BLOCK KORAMANGALA INDUSTRIAL AREA BANGALORE-560034

…PETITIONER (BY SRI. PRADEEP NAYAK, ADV., FOR M/S. KEYSTONE PARTNERS)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), SECOND FLOOR, BMTC BUILDING KORAMANGLA, BANGALORE-560095.

THE JOINT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), SECOND FLOOR, BMTC BUILDING KORAMANGLA, BANGALORE-560095.

THE PRINCIPAL COMMISSIONER OF INCOME TAX-3 CIRLCE3(1)(1), FIFTH FLOOR, BMTC BUILDING KORAMANGLA, BANGALORE-560095.

THE CHIEF COMMISSIONER OF INCOME TAX-3 C.R. BUILDING No.1, QUEENS ROAD BANGALORE-560001.

Date of Order 21.11.2016 W.P.Nos.46419-422/2016

M/s. Flipkart India Private Limited Vs.

The Assistant Commissioner of Income Tax & Ors.

2/3

CENTRAL BOARD OF DIRECT TAXES THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA CENTRAL SECRETARIAT NORTH BLOCK, NEW DELHI-110001.

…RESPONDENTS (BY SRI. DILIP, FOR SRI. K.V. ARAVIND, ADV.)

THESE W.Ps. ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED INSTRUCTION No.1/2015 (F.No.225/319/2014-ITA.II) DATED 13.1.2015 ISSUED BY R-5 AT ANNEX-A AS NULL AND VOID AND HOLD IT TO BE CONTRARY TO THE PROVISIONS OF THE ACT AND/OR CALL FOR, EXAMINE THE RECORDS IN RELATION TO AND QUASH THE IMPUGNED INSTRUCTION No.1/2015 (F.No.225/319/2014-ITA.II) DATED 13.1.2015 ISSUED BY R-5 AT ANNEX-A AS BEING ILLEGAL AND ARBITRARY.

THESE W.Ps. COMING ON FOR FINAL DISPOSAL THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

Mr.Pradeep Nayak, Adv. for M/s. Keystone Partners Adv. for Petitioner Mr. Dilip, Adv. for Mr. K.V. Aravind, Adv. for Respondents

The learned counsel for the petitioner submits that since the refund due to the petitioner-assessee has been granted by the Income Tax Department, he therefore, does not want to press this writ petition on merits.

Date of Order 21.11.2016 W.P.Nos.46419-422/2016

M/s. Flipkart India Private Limited Vs.

The Assistant Commissioner of Income Tax & Ors.

3/3

Accordingly, the Writ petition is dismissed as not pressed.

Sd/- JUDGE

Srl.

M/S. FLIPKART INDIA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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