MICRO FOCUS SOFTWARE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BENGALURU
In the result, M/s.Microland Ltd
ITA 2778/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Dec 2019AY 2013-14
Bench: Shrib.R.Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.2778/Bang/2017 (Assessment Year: 2013-14) M/S.Micro Focus Software India Pvt. Ltd. (Form Erly Known As Novell Software Development (India) Pvt.Ltd.) ‘Bagmane Tech Park’, D Block, ‘Laurel’ 65/2, C V Raman Nagar, Byrasandra, Bengaluru-560093. … Appellant Pan:Aaacn 6992 K Vs. Asst. Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant By : Smt.Tanmayee Rajkumar, Advocate. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing: 18/11/2019 Date Of Pronouncement: 06/12/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed Appeal Against The Order Of Assessment Passed U/S 143(3) R.W.S.144C(13) Of The Income- Tax Act,1961 ['The Act' For Short] Dated 27/10/2017 Passed In Pursuance To The Directions Of The Dispute Resolution Panel(Drp) Dated 18/09/2017. It(Tp)A No.2778/Bang/2017 Page 2 Of 20 2. The Assessee Has Raised The Following Grounds Of Appeal:
For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(3)Section 92C(3)
…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRIB.R.BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2778/Bang/2017 (Assessment year: 2013-14) M/s.Micro Focus Software India Pvt. Ltd. (form erly known as Novell Software Development (India) Pvt.Ltd.) ‘Bagmane Tech Park’, D Block, ‘LAUREL’ 65/2, C V Raman Nagar, Byrasandra, Bengaluru-560093. … Appellant PAN:AAACN 6992 K Vs. Asst. Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant by : Smt.Tanmayee Rajkumar, Advocate. Respondent by : Shri Pradeep Kumar, CIT(DR) Date of hearing: 18/11/…