The Commissioner of Income-tax, LTU Large Taxpayers Unit, Bangalore / The Deputy Commissioner of Income-tax, LTU, Bangalore v. Aztec Software Technology Services Ltd
[Citation -2020-LL-0924-28]

Citation 2020-LL-0924-28
Appellant Name The Commissioner of Income-tax, LTU Large Taxpayers Unit, Bangalore / The Deputy Commissioner of Income-tax, LTU, Bangalore
Respondent Name Aztec Software Technology Services Ltd.
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 24/09/2020
Assessment Year 2005-06
Judgment View Judgment
Bot Summary: The dispute in this appeal pertains to the Assessment Year 2005-06. When the matter was taken up today, learned counsel for the parties jointly submitted that the order passed under Section 263 of the Act by the Commissioner of Income Tax dated 31.01.2011 was set aside by the Income Tax Appellate Tribunal and the order passed by the Tribunal has been 3 upheld by this Court in ITA No.348/2013 by order dated 16.09.2020. It is further submitted that the order of assessment in this appeal has been passed in pursuance of the order passed by the Commissioner of Income Tax under Section 263 of the Act dated 31.01.2011. It is also submitted that since the aforesaid order dated 31.01.2011 has already been set aside the substantial questions of law involved in this appeal have been rendered academic. In view of the aforesaid submissions as well as in the light of the order dated 16.09.2020 passed in ITA No.348/2013, the substantial questions of law involved in this appeal have been rendered academic.


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 24th DAY OF SEPTEMBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.500 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME-TAX, LTU LARGE TAXPAYERS UNIT JSS TOWERS BSK III STAGE, BANGALORE 2. DEPUTY COMMISSIONER OF INCOME-TAX, LTU JSS TOWERS, BSK III STAGE BANGALORE ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND: M/s. AZTEC SOFTWARE TECHNOLOGY SERVICES LTD. GLOBAL VILLAGE, RVCE POST MYSORE ROAD BANGALORE 560 059 ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.) --- 2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 05.06.2014 PASSED IN ITA NO.909/BANG/2013 FOR ASSESSMENT YEAR 2005-06, PRAYING TO: I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW APPEAL AND SET ASIDE ORDER PASSED BY ITAT, BANGALORE IN ITA NO.909/BANG/2013 DATED 05.06.2014 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act , for short) has been preferred by revenue. dispute in this appeal pertains to Assessment Year 2005-06. 2. When matter was taken up today, learned counsel for parties jointly submitted that order passed under Section 263 of Act by Commissioner of Income Tax (Appeals) dated 31.01.2011 was set aside by Income Tax Appellate Tribunal and order passed by Tribunal has been 3 upheld by this Court in ITA No.348/2013 by order dated 16.09.2020. It is further submitted that order of assessment in this appeal has been passed in pursuance of order passed by Commissioner of Income Tax (Appeals) under Section 263 of Act dated 31.01.2011. It is also submitted that since aforesaid order dated 31.01.2011 has already been set aside, therefore, substantial questions of law involved in this appeal have been rendered academic. 3. In view of aforesaid submissions as well as in light of order dated 16.09.2020 passed in ITA No.348/2013, substantial questions of law involved in this appeal have been rendered academic. Therefore, it is not necessary to answer same. Accordingly, appeal is disposed of. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, LTU Large Taxpayers Unit, Bangalore / Deputy Commissioner of Income-tax, LTU, Bangalore v. Aztec Software Technology Services Ltd
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