The Pr Commissioner Of Income - Tax vs M/S Brocade Communications ...
2022 Latest Caselaw 2589 Kant

Citation : 2022 Latest Caselaw 2589 Kant
Judgement Date : 16 February, 2022

Karnataka High Court

The Pr Commissioner Of Income - Tax vs M/S Brocade Communications ... on 16 February, 2022

Bench: Alok Aradhe, M.G.S. Kamal

                               1



     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 16TH 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.54 OF 2021

BETWEEN:

1.     THE PR. COMMISSIONER OF INCOME-TAX
       5TH FLOOR, BMTC BUILDING
       80 FEET ROAD, KORMANGALA
       BENGALURU-560095.

2.     THE DEPUTY COMMISSIONER OF INCOME-TAX
       CIRCLE-1 (1) (2)
       2ND FLOOR BMTC BUILDING
       6TH BLOCK, 80 FEET ROAD
       KORAMANGALA, BENGALURU-560095.

                                            .... APPELLANTS
(BY MR. ARAVIND K.V. ADV.,)

AND:

M/S. BROCADE COMMUNICATIONS SYSTEMS PVT. LTD.,
7TH FLOOR, A WING TOWER 3 PHASE 1
VRINDAVAN TECH VILLAGE
SEZ OUTER RING ROAD
DEVARABEESANAHALLI VILLAGE
VARTHUR HOBLI, BENGALURU-560037
PAN AACCB4490N.
                                         ... RESPONDENT
(BY MS. MAHIMA GOUD, ADV., FOR
   MRS. TANMAYEE RAJKUMAR, ADV.,)
                               2



                            ---

      THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 19.02.2020 PASSED
IN C.O.NO.59/BANG/2017 (IN IT(TP)A NO.481/BANG/2016), FOR
THE ASSESSMENT YEAR 2011-12, PRAYING TO
      (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE.
      (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU
IN   C.O.NO.59/BANG/2017   (IN    IT(TP)A   NO.481/BANG/2016)
DATED 19.02.2020 FOR ASSESSSMENT YEAR 2011-12 ANNEXURE-
D CONFIRMING THE ORDER OF THE DRP AND CONFIRM THE
ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE-1(1)(2), BENGALURU & ETC.


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


                        JUDGMENT

Mr.K.V.Aravind, learned counsel for the revenue.

Miss. Mahima Goud, learned counsel for the assesee.

Learned counsel for the parties jointly submit that in

view of the order dated 25.02.2021 passed by this court in

ITA No.24/2021, nothing survives for consideration in this

appeal.

Accordingly, the appeal is disposed of.

Sd/-

JUDGE

Sd/-

JUDGE