The Commissioner Of Income Tax vs M/S Acer India Pvt Ltd
2022 Latest Caselaw 1396 Kant

Citation : 2022 Latest Caselaw 1396 Kant
Judgement Date : 31 January, 2022

Karnataka High Court

The Commissioner Of Income Tax vs M/S Acer India Pvt Ltd on 31 January, 2022

Bench: Alok Aradhe, Suraj Govindaraj

                              1



     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

                  I.T.A. NO.154 OF 2019
BETWEEN:

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

2.     THE ASST. COMMISSIONER OF INCOME-TAX
       CIRCLE-1(1), 4TH FLOOR
       HMT BHAVAN, NO.59, BELLARY ROAD
       GANGANAGAR, BENGALURU-560032.

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

AND:

M/S. ACER INDIA PVT. LTD.,
NO.13, 6TH FLOOR
EMBASSY HEIGHTS
MARGATH ROAD
NEXT TO HOSMAT HOSPITAL
BENGALURU-560025
PAN:BLRAO 1844D.
                                              ... RESPONDENT
(BY MR. SURYANARAYANA, SR. COUNSEL FOR
    MS. MANASA ANANTHAN, ADVOCATE)
                                      2



      THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 14.09.2018 PASSED
IN C.O.NO.52/BANG/2018 IN ITA NO.2571/B/2017 FOR THE
ASSESSMENT YEAR 2010-11, 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.52/BANG/2018        IN       ITA   NO.2571/B/2017     DATED
14.09.2018 FOR ASSESSMENT YEAR 2010-11 ANNEXURE-C AND
CONFIRM      THE   ORDER   OF    THE       APPELLATE   COMMISSIONER
CONFIRIMING THE ORDER PASSED BY THE ASST. COMMISSIONER
OF INCOME TAX (TDS), CIRCLE-1(1), BENGALURU & ETC.


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


                           JUDGMENT

Learned counsel for the revenue seeks leave of this

court to withdraw the appeal without prejudice to the

issue involved in I.T.A.No.150/2019, I.T.A.No.151/2019

and I.TA.No.152/2019.

In view of the aforesaid submission, the appeal is

dismissed as withdrawn with liberty to the appellant to

raise the issues in I.T.A.No.150/2019,

I.T.A.No.151/2019 and I.TA.No.152/2019.

Sd/-

JUDGE

Sd/-

JUDGE