Commissioner Of Income Tax & Another v. Corrected Vide Chamber Order Dated 05.02.2025

Digitallysigned bySHARADAVANI BLocation:HIGH COURTOFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23 DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 416 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX (TDS) HMT BHAVAN, BANGALORE. HMT BHAVAN, BANGALORE. 2. THE INCOME TAX OFFICER(TDS) LTU, BANGALORE. LTU, BANGALORE. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE FOR SRI. DILIP M., ADVOCATE) AND: M/S DELL INTERNATIONAL SERVICES INDIA PVT LTDDIVYASHREE GARDENS, NO.12/1,12/2A AND 13/1A, CHALLGHATTA VILLAGE, VARTHUR HOBLI, BANGALORE-560 071. PAN- …RESPONDENT (BY MS.MAHIMA GOUD.,ADVOCATE) THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/03/2022 PASSED IN ITA NO.1151/BANG/2015, FOR THE ASSESSMENT YEAR 2012-2013 PRAYING TO, (1) DECIDE THE FOREGOING QUESTIONS OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 25/03/2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA NO. 1151/BANG/2015 FOR ASSESSMENT YEAR 2012-2013 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS ITA COMING ON FOR ADMISSION THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this Appeal is substantially similar to the one in ITA No.*414/2022 between THE COMMISSIONER OF INCOME TAX & ANOTHER vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,disposed off by a Co-ordinate Bench of this Court vide order dated 06.02.2023. Ms. Mahima Goud, learned counsel appearing for the advocate on record for Respondent – Assessee submits that the co-ordinate case related to the common order and therefore, the fate of this appeal should be the fate of that appeal which is dismissed. We agree with this. *Corrected vide chamber order dated 05.02.2025. In the above circumstances, Appeal is dismissed subject to same terms as are incorporated in the Co-ordinate Bench order. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Bsv List No.: 1 Sl No.: 27 Sd/- (G BASAVARAJA) JUDGE