A tax appeal under Section 260-A of the Income Tax Act, 1961 was disposed of because the respondent had availed the alternative remedy under the Direct Tax Vivad Se Vishwas Act, 2020, with liberty to seek revival.
Appeal disposed of with liberty to seek revival if need arises.
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.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF AUGUST, 2022
PRESENT
THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR
AND
THE HON’BLE MRS. JUSTICE M.G. UMA
I.T.A NO.551/2018
BETWEEN:
…APPELLANTS
(BY SRI. SANMATHI E.I., ADVOCATE)
AND:
M/S JDA SOFTWARE INDIA PVT. LTD (ERSTWHILE-I2 TECHNOLOGIES INDIA PVT. LTD.,) TOWER-A, MANTRI COMMERCIAL, NEAR SAKRA WORLD HOSPITAL, OUTER RING ROAD, BELLANDUR, BENGALURU - 560 103 PAN - AAAC17334Q
…RESPONDENT
(BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:23/03/2018 PASSED IN IT(TP)A NO.1208/BANG/2014, FOR THE ASSESSMENT YEAR 2005-2006 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED:23/03/2018 (ANNEXURE-A) PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN IT(TP)A NO. 1208/BANG/2014 FOR A.Y. 2005-06 & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THIS ITA COMING ON FOR FINAL HEARING , THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:
2
JUDGEMENT
Smt. Mahima Goud, learned advocate for the
respondent submits that assessee has availed the alternative remedy under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 and order has been passed there on. Hence, nothing further survives in this case. She has filed a memo dated 29.10.2021 to the said effect.
with liberty to seek revival, if need arises.
No costs.
Sd/JUDGE
Sd/JUDGE
SMJ
PR. COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORMANGALA, BANGALORE
ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11, BANGALORE
M/S JDA SOFTWARE INDIA PVT. LTD
P.S. DINESH KUMAR
M.G. UMA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
