The Commissioner Of Income Tax vs M/S Cgi Information Systems And
2022 Latest Caselaw 3054 Kant

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 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

    DATED THIS THE 22ND 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.158 OF 2022

BETWEEN:

1. THE COMMISSIONER OF INCOME-TAX
   INTERNATIONAL TAXATION
   4TH FLOOR, BMTC BUILDING
   80 FEET ROAD, KORMANGALA
   BENGALURU - 560 095

2. THE DEPUTY COMMISSIONER OF INCOME-TAX
   INTERNATIONAL TAXATION
   CIRCLE-1(2), 4TH FLOOR, BMTC BUILDING
   80 FEET ROAD, KORMANGALA
   BENGALURU - 560 095
                                           .... APPELLANTS
(BY MR.K.V.ARAVIND, ADVOCATE)

AND:

M/s.CGI INFORMATION SYSTEMS AND
MANAGEMENT CONSULTANTS PVT. LTD.
NO.95/1 AND 95/2, E CITY TOWER-2
ELECTRONIC CITY PHASE-1, WEST
BENGALURU - 560 100                  ... RESPONDENT
                            ---

     THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 05.04.2021 PASSED
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IN ITA NO.737/BANG/2020 FOR THE ASSESSMENT YEAR 2013-14,
PRAYING TO:
       (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE.
      (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE
INCOME TAX APPELLATE TRIBUNAL IN ITA NO.737/BANG/2020
DATED: 05.04.2021 FOR THE ASSESMENT YEAR 2013-14 AND
ETC.

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

                        JUDGMENT

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

Learned counsel for the revenue has filed a memo

seeking leave of this Court to withdraw the appeal without

prejudice to the right of the revenue to raise the issues

involved in this appeal, in other appeals. The aforesaid

memo is taken on record.

Accordingly, the appeal is dismissed as withdrawn with

liberty as aforesaid.

Sd/-

JUDGE

Sd/-

JUDGE

RV