1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 23RD DAY OF JUNE, 2020 PRESENT HON'BLE MR. JUSTICE ALOK ARADHE AND HON'BLE MR. JUSTICE M. NAGAPRASANNA INCOME TAX APPEAL NO.123 OF 2012 C/W INCOME TAX APPEAL NOs.122, 124 AND 125 Of 2012 IN INCOME TAX APPEAL NO.123 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX, CENTRAL, C.R.BUILDINGS, QUEENS ROAD, BENGALURU. 2. DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 2 (3) BENGALURU. ... APPELLANTS (BY SMT. E I SANMATHI., ADV.) AND: M/S UNITED SPIRITS LTD., 2 (IN CASE OF CENTRAL DISTILLERIES & BREWERIES LTD., SINCE AMALGAMATED WITH M/S MAHARASHTRA DISTILLERIES LTD., WHICH SUBSEQUENTLY CHANGED ITS NAME TO M/S SHAW WALLACE DISTILLERIES LTD AND SUBSEQUENTLY GOT MERGED WITH M/S MC DOWELL & COMPANY NOW RENAMED AS M/S UNITED SPIRITS LTD) UB TOWERS, 24, VITTAL MALLYA ROAD BENGALURU 560 001. ... RESPONDENT (BY SMT. S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 13.01.2012 PASSED IN ITA NO.1377/BANG/2010 FOR ASSESSMENT YEAR 2004-2005 PRAYING TO: i. DECIDE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATTED BY COURT AS DEEMED FIT. ii. SET ASIDE ORDER OF TRIBUNAL IN ITA NO.1377/BANG/2010 DATED 13.01.2012, FOR ASSESSMENT YEAR 2004-05 IN INTEREST OF JUSTICE AND EQUITY. IN INCOME TAX APPEAL NO.122 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX, CENTRAL, C.R.BUILDINGS, QUEENS ROAD,BENGALURU. 3 2. DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 2 (3) BENGALURU. ... APPELLANTS (BY SMT. E.I.SANMATHI., ADV.) AND: M/S UNITED SPIRITS LTD., (IN CASE OF CENTRAL DISTILLERIES & BREWERIES LTD., SINCE AMALGAMATED WITH M/S MAHARASHTRA DISTILLERIES LTD., WHICH SUBSEQUENTLY CHANGED ITS NAME TO M/S SHAW WALLACE DISTILLERIES LTD AND SUBSEQUENTLY GOT MERGED WITH M/S MC DOWELL & COMPANY NOW RENAMED AS M/S UNITED SPIRITS LTD) UB TOWERS, 24, VITTAL MALLYA ROAD, BENGALURU 560 001. ... RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 13.01.2012 PASSED IN ITA NO.1375/BANG/2010 FOR ASSESSMENT YEAR 2002-2003 PRAYING TO: i. DECIDE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATTED BY COURT AS DEEMED FIT. ii. SET ASIDE ORDER OF TRIBUNAL IN ITA NO.1375/BANG/2010 DATED 13.01.2012, FOR ASSESSMENT YEAR 2002-03 IN INTEREST OF JUSTICE AND EQUITY. 4 IN INCOME TAX APPEAL NO.124 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX, CENTRAL, C.R.BUILDINGS, QUEENS ROAD,BENGALURU. 2. DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 2 (3), BENGALURU. ... APPELLANTS (BY SMT. E.I. SANMATHI., ADV.) AND: M/S UNITED SPIRITS LTD., (IN CASE OF CENTRAL DISTILLERIES & BREWERIES LTD., SINCE AMALGAMATED WITH M/S MAHARASHTRA DISTILLERIES LTD., WHICH SUBSEQUENTLY CHANGED ITS NAME TO M/S SHAW WALLACE DISTILLERIES LTD AND SUBSEQUENTLY GOT MERGED WITH M/S MC DOWELL & COMPANY NOW RENAMED AS M/S UNITED SPIRITS LTD) UB TOWERS, 24, VITTAL MALLYA ROAD BENGALURU 560 001. ... RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 13.01.2012 PASSED IN ITA NO.1378/BANG/2010 FOR ASSESSMENT YEAR 2005-2006 PRAYING TO: 5 i. DECIDE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATTED BY COURT AS DEEMED FIT. ii. SET ASIDE ORDER OF TRIBUNAL IN ITA NO.1378/BANG/2010 DATED 13.01.2012, FOR ASSESSMENT YEAR 2005-06 IN INTEREST OF JUSTICE AND EQUITY. IN INCOME TAX APPEAL NO.125 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX, CENTRAL, C.R.BUILDINGS, QUEENS ROAD,BENGALURU. 2. DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 2 (3), BENGALURU. ... APPELLANTS (BY SMT. E.I. SANMATHI., ADV.) AND: M/S UNITED SPIRITS LTD., (IN CASE OF CENTRAL DISTILLERIES & BREWERIES LTD., SINCE AMALGAMATED WITH M/S MAHARASHTRA DISTILLERIES LTD., WHICH SUBSEQUENTLY CHANGED ITS NAME TO M/S SHAW WALLACE DISTILLERIES LTD AND SUBSEQUENTLY GOT MERGED WITH M/S MC DOWELL & COMPANY NOW RENAMED AS M/S UNITED SPIRITS LTD) 6 UB TOWERS, 24, VITTAL MALLYA ROAD BENGALURU 560 001. ... RESPONDENT (BY SMT.S.R.ANURADHA, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 13.01.2012 PASSED IN ITA NO.1376/BANG/2010 FOR ASSESSMENT YEAR 2003-2004 PRAYING TO: i. DECIDE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATTED BY COURT AS DEEMED FIT. ii. SET ASIDE ORDER OF TRIBUNAL IN ITA NO.1376/BANG/2010 DATED 13.01.2012, FOR ASSESSMENT YEAR 2003-04 IN INTEREST OF JUSTICE AND EQUITY. THESE INCOME TAX APPEALS COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., MADE FOLLOWING: JUDGMENT Sri E.I.Sanmathi, learned counsel for appellants - Revenue. Smt. S.R.Anuradha, learned counsel for respondent - assessee. 7 2. Learned counsel for assessee submits that addition in case is less than Rs.1 crore and in view of monetary limits prescribed in Circular No.17/2019, dated 08.08.2019, appeals are not maintainable. 3. In view of aforesaid submission, learned counsel for Revenue seeks leave of this Court to withdraw appeals with liberty to make prayer for restoration, if occasion so arises. With such liberty as sought for by learned counsel for Revenue, appeals are disposed of. Sd/- JUDGE Sd/- JUDGE nvj Commissioner of Income-tax (Central), Bengaluru / Deputy Commissioner of Income-tax, Central Circle-2(3), Bengaluru v. United Spirits Ltd