The Commissioner Of Income Tax vs M/S Acer India Pvt Ltd
2022 Latest Caselaw 1394 Kant

 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 31ST DAY OF JANUARY 2022

                       PRESENT

        THE HON'BLE MR.JUSTICE ALOK ARADHE
                          AND
    THE HON'BLE MR.JUSTICE SURAJ GOVINDARAJ

                  ITA NO.158 OF 2019
BETWEEN:

1. THE COMMISSIONER OF INCOME
   TAX
   TDS, 4TH FLOOR, HMT BHAVAN
   NO.59, BELLARY RAOD
   GANGANAGAR
   BENGALURU-560 032

2. THE ASST. COMMISSIONER OF
   INCOME-TAX (TDS), CIRCLE-1(1)
   4TH FLOOR, HMT BHAVAN
   NO.59, BELLARY ROAD
   GANGANAGAR
   BENGALURU-560 032.
                                        ...APPELLANTS
(BY SRI. K.V. ARAVIND, ADVOCATE-VC)


AND:

M/S ACER INDIA PVT LTD
NO.13, 6TH FLOOR
EMBASSY HEIGHTS, MARGATH
ROAD NEXT TO HOSMAT
HOSPITAL
BENGALURU-560 025
                                        ...RESPONDENT
(BY SRI. SURYANARAYANA, SENIOR COUNSEL FOR
   MS. MANASA ANANTHAN, ADVOCATE-VC)
                           2

     THIS APPEAL IS FILED UNDER SECTION 260A OF THE
INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND
ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY
THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN
C.O.NO.133/BANG/2018 DATED 05.10.2018 FOR ASSESSMENT
YEAR 2012-2013 ANNEXURE-C AND CONFIRM THE ORDER OF
THE APPELLATE COMMISSIONER CONFIRMING THE ORDER
PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS),
CIRCLE-1(1), BENGALURU AND ETC.

     THIS APPEAL COMING ON FOR HEARING, THIS DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:



                      JUDGMENT

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

and Sri.T.Suryanarayana, learned Senior counsel for

the assessee.

2. Learned counsel for the revenue seeks leave of

this Court to withdraw this appeal without prejudice to

the rights of the revenue to raise all the contentions

involved in ITA No.157/2019 and ITA No.159/2019.

3. In view of the aforesaid submission, the appeal

is dismissed as withdrawn with liberty to the revenue to

raise all the contentions in ITA No.157/2019 and ITA

No.159/2019.

Sd/-

JUDGE

Sd/-

JUDGE

ln.