Ita/1030/2017 Of Pr Commissioner Of Income-Tax v. M/S Swiss Re Shared Services (India) P. Ltd
High Court
11 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/1030/2017 Of Pr Commissioner Of Income-Tax v. M/S Swiss Re Shared Services (India) P. Ltd
Date of order
11 Sep 2018
Assessment year(s)
2004-2005
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/1030/2017 Of Pr Commissioner Of Income-Tax v. M/S Swiss Re Shared Services (India) P. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11 DAY OF SEPTEMBER, 2018
PRESENT
HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE AND
HON’BLE MR.JUSTICE S.G.PANDIT
I.T.A. NO.1030 OF 2017
BETWEEN:
1. PR. COMMISSIONER OF INCOME-TAX
BANGALORE-6, BMTC COMPLEX
KORAMANGALA, BANGALORE.
2. DEPUTY COMMISSIONER OF INCOME-TAX
CIRCLE-12(3), BANGALORE, BMTC
COMPLEX, KORAMANGALA
BANGALORE.
... APPELLANTS
(BY SRI:JEEVAN J NEERALGI, ADVOCATE )
AND:
M/S.SWISS RE SHARED SERVICES (INDIA) P. LTD. 2 TO 6 FLOOR VASWANI CENTROPOLIS NO.21, LANGFOR ROAD BANGALORE-560 027. … RESPONDENT
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 03.05.2017 PASSED IN IT(TP) A NO.1205/BANG/2011, FOR THE ASSESSMENT YEAR: 2004-2005, PRAYING THIS HON’BLE COURT TO DECIDE THE FOREGOING SUBSTANTIAL QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON’BLE COURT AS DEEMED FIT AND ETC.
THIS ITA COMING ON FOR ORDERS, CHIEF JUSTICEDELIVERED THE FOLLOWING:
�����
Though the matter is listed for non-compliance of office objections, learned counsel for the appellants frankly submits that in view of the Circular No.3/2018 dated 11.07.2018 on the monetary limit for filing of the appeal by the Income Tax Department before the Income-Tax Appellate Tribunal, this Court as also the Hon’ble Supreme Court, the appeal is not maintainable and seeks permission to withdraw.
Permission granted. This appeal is dismissed as withdrawn.
Sd/- CHIEF JUSTICE Sd/- JUDGE
mpk/-*
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