Ita/109/2021 Of Tally Solutions Pvt Ltd v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14 DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA I.T.A NO.109 OF 2021 BETWEEN: TALLY SOLUTIONS PVT LTD NO.331-336, RAHEJA ARCADE 3 FLOOR, KORAMANGALA BENGALURU-560 095 REPRESENTED HEREIN BY ITS ASSOCIATE VICE PRESIDENT ANNAMMA THOMAS …APPELLANT (BY MS. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(1) (FORMERLY DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -12(4)) BMTC BUILDING, 6 BLOCK KORAMANGALA BANGALORE-560 095 INCOME TAX, CIRCLE - 7(1)(1) (FORMERLY DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -12(4)) BMTC BUILDING, 6 BLOCK KORAMANGALA BANGALORE-560 095 2. PRINCIPAL COMMISSIONER OF INCOME TAX BMTC BUILDING, 6 BLOCK KORAMANGALA BANGALORE-560 095 …RESPONDENTS (BY SHRI. K.V. ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.11.2016 PASSED IN IT(I.T)A NO.1463/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL PRONOUNCED ON 29.11.2016 IN IT(IT)A NO.1463/BANG/2014 (ANNEXURE-D) TO THE EXTENT QUESTIONERS HEREIN AND ETC., THIS ITA COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT Ms.Tanmayee Rajkumar, learned advocate for the appellant and Shri K.V.Aravind, learned advocate for the respondents jointly submit that after disposal of the matter before the Tribunal, certain proceedings were initiated under Section 201 of Income Tax Act, 1961. 2. Ms.Tanmayee submits that appellant would be satisfied if this appeal is disposed of with an observation that the fresh proceedings shall be considered wholly uninfluenced by the observations made by the Tribunal. 3. Shri Aravind has no objection. 4. Ordered accordingly. Appeal disposed of. No costs. Sd/- JUDGE Sd/- JUDGE AV