M/S Toyota Kirloskar Motor ... vs Union Of India
2022 Latest Caselaw 3154 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

      DATED THIS THE 23RD DAY OF FEBRUARY 2022

                         PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                           AND

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

                W.A. No.2575 OF 2019 (T-IT)
                            IN
                W.P.No.57865 OF 2015 (T-IT)

BETWEEN:

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED
A COMPANY INCORPORATED UNDER THE
PROVISIONS OF THE COMPANIES ACT 1956
HAVING ITS OFFICE AT
PLOT NO.1, BIDADI INDUSTRIAL AREA
RAMANAGAR DISTRICT-562 109
NOW REPRESENTED HEREIN BY
VINAY BHAGAWAN
DEPUTY MANAGER
LEGAL AND SECRETARIAL DIVISION.
                                           ... APPELLANT

(BY MR. S.S. NAGANAND, SR. COUNSEL FOR
   MRS. SUMANA NAGANANDA, ADV.,)

AND:

1.     UNION OF INDIA
       MINISTRY OF FINANCE
       DEPARTMENT OF REVENUE
       GOVERNMENT OF INDIA
       NORTH BLOCK, NEW DELHI-110001
       REPRESENTED BY ITS SECRETARY.
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2.   PRINCIPAL CHIEF COMMISSIONER
     OF INCOME TAX
     KARNATAKA AND GOA REGION
     CENTRAL REVENUE BUILDING
     NO.1, QUEENS ROAD
     BANGALORE-560 001.

3.   ADDITIONAL COMMISSIONER OF INCOME TAX
     LARGE TAX PAYERS UNIT (LTU)
     CIRCLE-I, JSS TOWERS
     100 FEET RING ROAD
     BANASHANKARI 3RD STAGE
     BANGALORE-560 085.

4.   JOINT COMMISSIONER OF INCOME TAX
     LARGE TAX PAYERS UNIT (LTU)
     CIRCLE-I, JSS TOWERS
     100 FEET RING ROAD
     BANASHANKARI 3RD STAGE
     BANGALORE-560 085.

5.   DEPUTY COMMISSIONER OF INCOME TAX
     LARGE TAX PAYERS UNIT (LTU)
     CIRCLE-I, JSS TOWERS
     100 FEET RING ROAD
     BANASHANKARI 3RD STAGE
     BANGALORE-560085.

6.   JOINT DIRECTOR (TRANSFER PRICING-II)
     3RD FLOOR, BMTC BUILDING
     80 FEET ROAD, KORAMANGALA
     BANGALORE-560 095.

                                            ... RESPONDENTS

(BY MR. K.V. ARAVIND, ADV., FOR R1 TO R6)
                             ---

      THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT, PRAYING TO SET ASIDE THE ORDER DATED
11/06/2019 PASSED BY THE LEARNED SINGLE JUDGE IN WP
NO.57865/2015 [T-IT] AND ALLOW THE WRIT PETITION.
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     THIS W.A. COMING ON FOR FINAL HEARING, THIS DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:

                           JUDGMENT

This intra court appeal has been filed against the

order dated 11.06.2019 passed by learned Single Judge

by which writ petition preferred by the petitioner has

been disposed of.

2. The learned Single Judge by the aforesaid order

has upheld the validity of Section 271(1)(c) of the

Income Tax Act, 1961 (hereinafter referred to as 'the

Act' for short) and issued a direction to the appellate

authority to decide the appeal preferred by the

petitioner against the order dated 22.09.2015 by which

penalty was levied on the petitioner. The appeal

preferred by the petitioner was dismissed by the

Commissioner of Income Tax (Appeals) by an order

dated 11.12.2019. Against the aforesaid order, the

petitioner preferred an appeal before the Income Tax

Appellate Tribunal (hereinafter referred to as 'the

tribunal' for short). The tribunal by an order dated

03.11.2020 has allowed the appeal preferred by the

petitioner. Therefore, on account of the subsequent

event, which has taken place during the pendency of

this appeal, the grievance of the petitioner stands

redressed. However, the issue with regard to validity of

Section 271(1)(c) of the Act is kept open, which may be

agitated in an appropriate forum.

Accordingly, the appeal is disposed of.

Sd/-

JUDGE

Sd/-

JUDGE

SS