The Pr. Commissioner Of ... vs Ika India Pvt. Ltd
2021 Latest Caselaw 6902 Kant

     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

      DATED THIS THE 20TH DAY OF DECEMBER, 2021

                           PRESENT

           THE HON'BLE MRS.JUSTICE S.SUJATHA

                              AND

      THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

                      I.T.A.No.178/2019

BETWEEN :
1.      THE PR. COMMISSIONER OF INCOME-TAX,
        5TH FLOOR, BMTC BUILDING,
        80 FEET ROAD, KORMANGALA,
        BENGALURU-560 095

2.      THE DEPUTY COMMISSIONER OF INCOME-TAX
        CIRCLE-3(1)(1), 2ND FLOOR,
        BMTC BUILDING, 80 FEET ROAD,
        KORMANGALA,
        BENGALURU-560 095                 ...APPELLANTS

        (BY SRI K.V.ARAVIND, ADV. A/W SRI DILIP M., ADV.)

AND :
IKA INDIA PVT. LTD.,
814/475, SURVEY NO.129/1,
MYSORE ROAD, KENGERI
BENGALURU-560 060
PAN:AABCI 9880Q                                ...RESPONDENT

                (BY SRI SRIKANTH PATIL K., ADV.)

      THIS INCOME TAX APPEAL IS FILED UNDER SECTION
260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER
DATED 17.09.2018 PASSED IN IT(TP)A NO.2192/BANG/2017,
FOR THE ASSESSMENT YEAR 2012-2013 PRAYING TO
I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED
ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS
                             -2-



PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL,
BENGALURU     IN   IT(TP)A   NO.2192/BANG/2017  DATED
17.09.2018 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-D
AND    CONFIRM    THE     ORDER    OF  THE   APPELLATE
COMMISSIONER CONFIRMING THE ORDER PASSED BY THE
ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1),
BENGALURU.

      THIS APPEAL COMING ON FOR ORDERS, THIS DAY,
S. SUJATHA, J., DELIVERED THE FOLLOWING:

                     JUDGMENT

Learned counsel for the Revenue has filed a memo

seeking leave of the Court to withdraw the appeal with

liberty to seek revival of the appeal, if the need arises.

2. Memo is placed on record. Permission is

granted.

Appeal stands dismissed as withdrawn with liberty

as sought for.

Sd/-

JUDGE

Sd/-

JUDGE

NC.