Principal Commissioner of Income-tax-5, Bengaluru / Deputy Commissioner of Income-tax, Circle-12(2), Bengaluru v. Novell Software Development (India) Pvt. Ltd
[Citation -2019-LL-0222-50]

Citation 2019-LL-0222-50
Appellant Name Principal Commissioner of Income-tax-5, Bengaluru / Deputy Commissioner of Income-tax, Circle-12(2), Bengaluru
Respondent Name Novell Software Development (India) Pvt. Ltd.
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 22/02/2019
Assessment Year 2002-03
Judgment View Judgment
Keyword Tags question of law
Bot Summary: By inadvertence ITA No.613/2017 was filed by the Revenue against the order passed in IT TPA No.1313/BANG/2012 dated 10.02.2017, relating to assessment year 2002-03, wherein this Hon ble Court considering question of law raised by the Revenue, answered the same considering the judgment of this 3 Court passed in I.T.A.No. Seeks for withdrawal of the ITA. 2. The submission made by the learned counsel for Revenue appears to have some force and accordingly, order dated 16.08.2018 is recalled. ITA No.613/2017 filed by the Revenue is dismissed as withdrawn. In view of the disposal of the appeal, IA No.1/2019 is disposed of.


1 IN HIGH COURT OF KARNATAKA, BENGALURU DATED THIS 22nd DAY OF FEBRUARY 2019 PRESENT HON BLE MR. L. NARAYANA SWAMY ACTING CHIEF JUSTICE AND HON BLE MRS.JUSTICE S.SUJATHA I.T.A. No.613/2017 BETWEEN : 1. PRINCIPAL COMMISSIONER OF INCOME TAX-5, BMTC COMPLEX, KORAMANGALA, BENGALURU 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BENGALURU. ...APPELLANTS (BY SRI E.I.SANMATHI, ADV.) AND : M/s NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT.LTD., LAUREL, BLOCK D, 65/2, BAGMANE TECH PARK, C.V.RAMAN NAGAR, BYRASANDRA, BENGALORE-560093. RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10.02.2017 PASSED IN IT[TP]A NO.1313/BANG/2012, FOR ASSESSMENT YEAR: 2002-2003 VIDE ANNEXURE A, PRAYING TO DECIDE FOREGOING QUESTION OF LAW 2 AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON'BLE COURT AS DEEMED FIT AND SET ASIDE APPELLATE ORDER DATED 10.02.2017 PASSED BY INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE, AS SOUGHT FOR, IN RESPONDENT- ASSESSEE S CASE, IN APPEAL PROCEEDINGS IT[TP]A NO.1313/BANG/2012 FOR ASSESSMENT YEAR: 2002-2003 VIDE ANNEXURE AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT. THIS APPEAL COMING ON FOR ORDERS, THIS DAY, S. SUJATHA, J., DELIVERED FOLLOWING: JUDGMENT Learned counsel for Revenue has filed memo seeking withdrawal of appeal along with IA No.1/2019 filed under Section 152 of Code of Civil Procedure,1908 since cross appeal filed by Assessee before Income Tax Appellate Tribunal ( ITAT , for short) was dismissed as not pressed. However, by inadvertence ITA No.613/2017 was filed by Revenue against order passed in IT [TP]A No.1313/BANG/2012 dated 10.02.2017, relating to assessment year 2002-03, wherein this Hon ble Court considering question of law raised by Revenue, answered same considering judgment of this 3 Court passed in I.T.A.No.536/2015 c/w I.T.A.No.537/2015 dated 25.06.2018 (Prl. Commissioner of Income Tax & Anr. Vs. M/s.Softbrands India Pvt. Ltd.). Hence, seeks for withdrawal of ITA. 2. submission made by learned counsel for Revenue appears to have some force and accordingly, order dated 16.08.2018 is recalled. 3. ITA No.613/2017 filed by Revenue is dismissed as withdrawn. In view of disposal of appeal, IA No.1/2019 is disposed of. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE JS/- Principal Commissioner of Income-tax-5, Bengaluru / Deputy Commissioner of Income-tax, Circle-12(2), Bengaluru v. Novell Software Development (India) Pvt. Ltd
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