The Commissioner Of Income Tax vs M/S Acer India Pvt Ltd
2022 Latest Caselaw 1395 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.156 OF 2019

BETWEEN:

1.     THE COMMISSIONER OF INCOME-TAX
       TDS, 4TH FLOOR, HMT BHAVAN
       NO.59, BELLARY ROAD
       GANGANAGAR
       BENGALURU-560032

2.     THE ASST. COMMISSIONER OF
       INCOME-TAX (TDS)
       CIRCLE-1(1), 4TH FLOOR
       HMT BHAVAN, NO.59
       BELLARY ROAD, GANGANAGAR
       BENGALURU-560032                   ... 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-560025                          ...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.134/BANG/2018 DATED 05.10.2018 FOR ASSESSMENT
YEAR 2015-2016 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is dismissed as withdrawn with liberty to the revenue to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.