The High Court dismissed Income Tax Appeal No. 509 of 2013 filed by Bosch Limited, as the appellant withdrew the appeal citing settlement under the 'Vivad Se Vishwas' scheme.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF JUNE 2021
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR
I.T.A. NO.509 OF 2013
BETWEEN:
BOSCH LIMITED P.O. BOX NO.3000, HOSUR ROAD, ADUGODI, BANGALORE-560 030, REPRESENTED BY ITS JOINT MANAGING DIRECTOR, MR. SOUMITRA BHATTACHARYA.
... APPELLANT
(BY MISS MAHIMA GOUD, ADVOCATE FOR SRI T. SURYANARAYANA, ADVOCATE)
AND:
... RESPONDENTS
(BY SRI K.V. ARAVIND, ADVOCATE)
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THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07.06.2013 PASSED IN ITA NO.648 & 649/BANG/2010, FOR THE ASSESSMENT YEAR 2002-03 & 2003-04, PRAYING TO:
(i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN.
(ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.648 & 649/BANG/2010 DATED 07/06/2013, (ANNEXURE-G) TO THE EXTENT QUESTIONED THEREIN.
THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Miss Mahima Goud, learned counsel for the assessee.
Mr. K.V. Aravind, learned counsel for the Revenue.
Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal on the ground that the dispute in this appeal has been amicably settled under the provisions of the “Vivad Se Vishwas’ scheme.
The aforesaid submission is placed on record.
Accordingly, the appeal is dismissed as withdrawn.
Sd/JUDGE
Sd/JUDGE
HR
BOSCH LIMITED
THE COMMISSIONER OF INCOME-TAX LARGE TAXPAYERS UNIT
THE ASSISTANT COMMISSIONER OF INCOME TAX
ALOK ARADHE
HEMANT CHANDANGOUDAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
