1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 9TH DAY OF JUNE 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.69 OF 2010 BETWEEN 1. COMMISSIONER OF INCOME TAX C R BUILDING, QUEENS ROAD, BANGALORE. 2. COMMISSIONER OF INCOME TAX, CIRCLE-11(2), C.R.BUILDING, QUEENS ROAD, BANGALORE. APPELLANTS (BY SRI K V ARAVIND, ADV.) AND M/S D.S.L. SOFTWARE LTD., AMALGAMATED WITH HCL TECHNOLOGIES LTD., LEELA GALLERIA, 6TH FLOOR, NO.23, AIRPORT ROAD, BANGALORE. RESPONDENT (BY SRI A.SHANKAR, SENIOR COUNSEL FOR SRI M LAVA, ADV.) 2 THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 14-09-2007 PASSED IN ITA NO.561/BANG/2006, FOR ASSESSMENT YEAR 2001-2002, PRAYING TO: I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW APPEAL AND SET ASIDE ORDER PASSED BY ITAT, BANGALORE IN ITA NO.561/BANG/2006 DATED 14/09/2007 AND CONFIRM ORDER PASSED BY COMMISSIONER OF INCOME TAX, BANGALORE,IN INTEREST OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for revenue. Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for assessee. 2. This appeal has been preferred by revenue which was admitted by Bench of this Court by order dated 01.02.2012 on following substantial questions of law: 1. Whether Tribunal was correct in holding that order of Commissioner u/s. 263 of Act passed in name of M/s. DSL Software Ltd., (now known as M/s. HCL Technologies Ltd., is without 3 jurisdiction as notice u/s. 263 of Act was issued in name of M/s. HCL Technologies Ltd? 2. Whether Tribunal should have taken into consideration Section 170 of Act and other provisions under Act which contemplated that service of notice on assessee was intimated about proceedings and participation in proceedings would be sufficient compliance and consequently recorded perverse finding? subject matter of appeal pertains to assessment year 2001-02. 3. When matter came up today, learned Senior counsel for assessee, while inviting attention of this Court to proposal under Section 263 of Income Tax Act, 1961, submitted that tax impact is less than `1 Crore. Therefore, appeal is not maintainable in view of circular dated 08.08.2019 issued by Government of India, Ministry of Finance. 4. In view of aforesaid submission, learned counsel for revenue submitted that appeal may be disposed 4 of with liberty to revive same subject to condition that if tax effect is more than `1 Crore or exceptions as mentioned in notification dated 08.08.2019 are attracted. 5. In view of aforesaid submission, appeal is disposed of with liberty as prayed for by revenue. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, Bangalore / Commissioner of Income-tax, Circle-11(2), Bangalore v. D.S.L. Software Ltd., Amalgamated With HCL Technologies Ltd