M/S Volvo Group India Pvt Ltd vs Deputy Commissioner Of
2022 Latest Caselaw 1876 Kant

                             1



    IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 7TH DAY OF FEBRUARY 2022

                         PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                           AND

         THE HON'BLE MR. JUSTICE M.G.S.KAMAL


                 I. T. A. NO.135 OF 2021
BETWEEN:

M/S VOLVO GROUP INDIA PVT LTD.,
(FORMERLY KNOWN AS VOLVO
INDIA PVT LTD)
# 65/2, BAGMANE TECH PARK
BLOCK A, 5TH FLOOR
PARIN BUILDING
C.V. RAMAN NAGAR
BENGALURU - 560 093.
                                               ... APPELLANT

(BY SRI. ANIKET D. AGRAWAL, ADVOCATE FOR
    SMT. SONALI SHENDGE, ADVOCATE(V/C)

AND:

DEPUTY COMMISSIONER OF
INCOME TAX-LTU
CIRCLE - 1, JSS TOWERS
100 FEET RING ROAD
BANASHANKARI III STAGE
BENGALURU - 560 085.
                                           ... RESPONDENT
(BY SRI. K.V. ARAVIND, ADVOCATE FOR RESPONDENT(V/C)


     THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961,
ARISING OUT OF ORDER DATED 03.07.2019 PASSED IN ITA
No.2872/BANG/2017, FOR THE ASSESSMENT YEAR 2008-2009.
                              2



     PRAYING THIS HONBLE COURT TO:

     A)    FORMULATE THE SUBSTANTIAL QUESTION OF LAW
           STATED ABOVE.

     B)    ALLOW THE APPEAL AND SET ASIDE THE ORDER OF
           THE TRIBUNAL DATED:03.07.2019 PASSED IN ITA
           NO.2872/ BANG/2017 (ANNEXURE-A) FOR THE
           ASSESSMENT YEAR 2008-09 TO THE EXTENT OF THE
           QUESTION RAISED ABOVE AND

     C)    PASS SUCH OTHER OR SUITABLE ORDERS AS THIS
           HON'BLE COURT DEEMS FIT TO PASS ON THE FACTS
           AND IN THE CIRCUMSTANCES OF THE CASE AND IN
           THE INTERESTS OF JUSTICE AND EQUITY.

     THIS ITA COMING ON FOR ADMISSION             THIS   DAY,
ALOK ARADHE, J., DELIVERED THE FOLLOWING:


                        JUDGMENT

This appeal under Section 260A of the Income Tax Act

has been filed against order dated 03.07.2019 passed by the

Income Tax Appellate Tribunal.

2. It is pertinent to note that in ITA No.400/2015, this

Court, by a Judgment dated 17th February 2021, quashed

the order dated 20th January 2016 and remitted the matter

for decision afresh to the Tribunal in accordance with the

observations made in the aforesaid Judgment. In compliance

of the aforesaid order of remand, the Tribunal has passed an

order on 27.12.2021 and has remitted the matter to the

Assessing Officer.

3. In view of the aforesaid circumstances, it is not

necessary for us to answer the substantial questions of law

involved in this appeal. The order of the Income Tax

Appellate Tribunal dated 03.07.2019 for the Assessment Year

2008-09 at Annexure-A, the order dated 14.08.2015 giving

effect to order under Section 263 of the Income Tax Act at

Annexure-K and the order dated 23.10.2017 passed in ITA

No.168/DCIT LTU/CIT(A)-14/2015-16 by the Commissioner

of Income Tax (Appeals)-14 at Bangalore at Annexure-L are

set aside and the matter is remitted to the Assessing Officer

for passing a fresh order in accordance with law.

Sd/-

JUDGE

Sd/-

JUDGE bnv