IBM INDIA PRIVATE LIMITED vs. THE JOINT COMMISSIONER

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WP/42721/2013HC KarnatakaKAHC01038426201318 July 2016Bench: VINEET KOTHARI3 pages
AI SummaryDismissed

What did the High Court hold?

The petitioner sought to withdraw the writ petition, and the respondent Income Tax Department did not object. Consequently, the Court dismissed the writ petition as withdrawn.

What were the facts?

The petitioner, IBM India Private Limited, filed a writ petition challenging the retrospective effect of Section 58 of the Finance (No. 2) Act, 2009, which inserted Explanation 3 to Section 147 of the Income Tax Act. The challenge was based on the grounds of being ultra vires the Constitution and other provisions of the Act.

What were the issues?

The primary issue was the constitutional validity of the retrospective amendment to Section 147 of the Income Tax Act. However, the case was decided on procedural grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 58

AI-generated summary — verify with the full judgment below

1/3 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 18TH DAY OF JULY 2016

BEFORE

THE HON’BLE DR.JUSTICE VINEET KOTHARI

WRIT PETITION NO. 42721 OF 2013 (T-IT)

BETWEEN:

IBM INDIA PRIVATE LIMITED (FORMERLY IBM GLOBAL SERVICES INDIA PVT. LTD.) NO.12, SUBRAMANYA ARCADE BANNERGHATTA ROAD BANGALORE – 560 029

REPRESENTED HEREIN BY ITS DIRECTOR, MR. RAVIKUMAR RAMANAN ... PETITIONER

(BY SRI. T. SURYANARAYANA, ADV.)

AND:

1.

THE JOINT COMMISSIONER OF INCOME – TAX LARGE TAX PAYERS UNIT JSS TOWERS, 100 FEET RING ROAD BANASHANKARI 3RD STAGE BANGALORE – 560 085

2.

THE COMMISSIONER OF INCOME - TAX LARGE TAX PAYERS UNIT JSS TOWERS, 100 FEET RING ROAD BANASHANKARI 3RD STAGE BANGALORE – 560 085

DATE OF ORDER: 18/07/2016 IN WP NO.42721/13 IBM INDIA PRIVATE LIMITED VS. THE JOINT COMMISSIONER OF INCOME TAX & ORS

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3.

THE UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE 5TH FLOOR, MAYUR BHAWAN CONNAUGHT CIRCUS NEW DELHI – 110 001 REP. BY ITS SECRETARY

4.

CENTRAL BOARD OF DIRECT TAXES O T DIVISION, 4TH FLOOR JEEVANDEEP BUILDING PARLIAMENT STREET NEW DELHI – 110 001

REPRESENTED BY ITS SECRETARY ... RESPONDENTS

(BY SRI.K .V. ARAVIND, ADV.)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT SECTION 58 OF THE FINANCE [NO.2] ACT 2009 INSERTING EXPLANATION 3 TO SECTION 147 OF THE ACT WITH RETROSPECTIVE EFFECT FROM 01.04.1989 IS ULTRA VIRES THE CONSTITUTION OF INDIA & OTHER PROVISIONS OF THE ACT.

THIS WRIT PETITION IS COMING ON FOR FINAL HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

Mr. T. SURYANARAYANA, Adv. for petitioner Mr. K .V. ARAVIND, Adv. for respondent

Mr. T. Suryanarayana, learned counsel for the petitioner has filed memo today, dated 11/7/016, which

DATE OF ORDER: 18/07/2016 IN WP NO.42721/13 IBM INDIA PRIVATE LIMITED VS. THE JOINT COMMISSIONER OF INCOME TAX & ORS

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is taken on record and the petitioner has prayed for withdrawal of the writ petition. Mr. K.V.Aravind, learned counsel for the respondent – Income Tax Department does not object to the same. Therefore the writ petition is dismissed as withdrawn.

SD/- JUDGE

Rd/-

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