The Commissioner Of Income Tax vs M/S Topspin Communication
2021 Latest Caselaw 1971 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

         DATED THIS THE 25TH DAY OF MAY 2021

                       PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                          AND

 THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR

                 I.T.A. NO.178 OF 2012

BETWEEN:

1.     COMMISSIONER OF INCOME
       TAX-III, CENTRAL REVENUE BUILDINGS
       QUEENS ROAD, BANGALORE-560001.

2.     THE INCOME TAX OFFICER
       WARD-12(2), BANGALORE.
                                     ... APPELLANTS

(BY SRI. NAGESHWAR RAO, ADV., FOR
    SRI. MALLAHARAO K, ADV.,)

AND:

M/S. TOPSPIN COMMUNICATION
TECHNOLOGIES INDIA PVT. LTD.
C/O. M/S. CISCO SYSTEMS
INDIA PVT. LTD.
NO.11, O SHAUGHNESSEY ROAD
OFF LANGFORD ROAD
BANGALORE-560025.
                                         ... RESPONDENT
(BY SRI. E.I. SANMATHI, ADV.)
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      THIS I.T.A. IS FILED UNDER SECTION 260-A OF
I.T.ACT, 1961 ARISING OUT OF ORDER DATED 10.02.2012
PASSED IN ITA NO.1280/BANG/2010, FOR THE ASSESSMENT
YEAR 2006-07, PRAYING TO:
      I. 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.
      II. SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA
NO.1280/BANG/2010     DATED   10.02.2012,  FOR  THE
ASSESSMENT YEAR 2006-07, IN THE INTEREST OF JUSTICE
AND EQUITY.

    THIS I.T.A. COMING ON FOR HEARING, THIS DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:

                         JUDGMENT

Mr.E.I.Sanmathi, learned counsel for the revenue.

Mr.K.Nageshwar Rao, learned counsel for the assessee.

2. Learned counsel for the assessee submits that the

assessee has applied under the Vivad se Vishwas scheme for

resolution of the dispute.

3. In view of the aforesaid submission, learned counsel

for the revenue submits that the appeal may be disposed of

with liberty to revive the same if occasion so arises.

4. In view of the aforesaid submissions, the appeal is

disposed of with liberty to the revenue to revive the same if

occasion so arises.

Sd/-

JUDGE

Sd/-

JUDGE

RV