IBM INDIA PRIVATE LIMITED vs THE JOINT COMMISSIONER

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:

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

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

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 Therefore the writ petition is dismissed as withdrawn.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/-

IBM INDIA PRIVATE LIMITED vs. THE JOINT COMMISSIONER