Ita/123/2012 Of Commissioner Of Income Tax v. M/S United Spirits Ltd (In The Case Of Central
High Court
23 Jun 2020 In favour of: Unclear
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/123/2012 Of Commissioner Of Income Tax v. M/S United Spirits Ltd (In The Case Of Central
Date of order
23 Jun 2020
Assessment year(s)
—
Outcome
Other
Case summary
In Ita/123/2012 Of Commissioner Of Income Tax v. M/S United Spirits Ltd (In The Case Of Central, the High Court (2020) decided the matter.
Decision: With such liberty as sought for by learnedcounsel for Revenue, the appeals are disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23 DAY OF JUNE, 2020
PRESENT
THE HON'BLE MR. JUSTICE ALOK ARADHE
AND
THE HON'BLE MR. JUSTICE M. NAGAPRASANNAINCOME TAX APPEAL NO.1273 OF 201
C/W
INCOME TAX APPEAL NOs,.122, 124 AND 125 Of 201
IN INCOME TAX APPEAL NO.123 OF 2012
BEI|WEEN
1.COMMISSIONER OF INCOME TAX,
CENTRAL, C.R.BUILDINGS,
QUEENS ROAD, BENGALURU.
2).DEPUTY COMMISSIONER OF INCOME-TAXCENTRAL CIRCLE 2 (3)CENTRAL CIRCLE 2 (3)
BENGALURU,
... APPELLANTS |
(BY SMT. EI SANMATHI., ADV.)
AND
M/S UNITED SPIRITS LTD.,
(IN THE CASE OF CENTRAL|DISTILLERIES & BREWERIES LTD.,.SINCE AMALGAMATED WITHM/S MAHARASHTRA DISTILLERIES LTD.,.WHICH SUBSEQUENTLY CHANGED ITSNAME 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 ROADBENGALURU - 560 OOL.
... RESPONDENT
(BY SMT. S.R.ANURADHA, ADV.)
THIS|INCOMETAXAPPEAL|[S|FILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER|DATED: 13.01.2012.PASSEDIN|LIANO.1377/BANG/2010.FORTHE|ASSESSMENT|2004-2005 PRAYING TO:
YEAR
DECIDE THE FOREGOING QUESTION OF LAW AND./ OR SUCH OTHER QUESTIONS OF LAW AS MAY|BE FORMULATTED BY THE COURT AS DEEMED|FIT.
SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA.NO.1377/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2004-05IN|THE|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.
2).DEPUTY COMMISSIONER OF INCOME-TAXCENTRAL CIRCLE 2 (3)BENGALURU,
... APPELLANTS |
(BY SMT. E.I.LSANMATHI., ADV.)
AND
M/S UNITED SPIRITS LTD., (IN THE CASE OF CENTRAL|DISTILLERIES & BREWERIES LTD.,.SINCE AMALGAMATED WITHM/S MAHARASHTRA DISTILLERIES LTD.,.WHICH SUBSEQUENTLY CHANGED ITSNAME 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 OOL.
... RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.) |
THIS|INCOMETAXAPPEAL|[S|FILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER|DATED: 13.01.7012.PASSEDIN|ITANO.1375/BANG/2010.FORTHE|ASSESSMENT|2002-2003 PRAYING TQ:
YEAR
DECIDE THE FOREGOING QUESTION OF LAW AND./ OR SUCH OTHER QUESTIONS OF LAW AS MAY|BE FORMULATTED BY THE COURT AS DEEMED|FI.
SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA)NO.1375/BANG/2010 DATED 13.01.2012, FOR.|THEASSESSMENT|YEAR2002-03IN|THE|INTEREST OF JUSTICE AND EQUITY.
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-TAXCENTRAL CIRCLE 2 (3),BENGALURU,CENTRAL CIRCLE 2 (3),BENGALURU,
_.. APPELLANTS |
(BY SMT. E.I. SANMATHI., ADV.)
AND"
M/S UNITED SPIRITS LTD., (IN THE CASE OF CENTRAL|DISTILLERIES & BREWERIES LTD.,.SINCE AMALGAMATED WITHM/S MAHARASHTRA DISTILLERIES LTD.,.WHICH SUBSEQUENTLY CHANGED ITSNAME 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 OO1.
... RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.) |
THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER|DATED: 13.01.2012.PASSEDIN|LIANO.1378/BANG/2010.FORTHE|ASSESSMENT|2005-2006 PRAYING TO:
YEAR
5
DECIDE THE FOREGOING QUESTION OF LAW AND./ OR SUCH OTHER QUESTIONS OF LAW AS MAYBE FORMULATTED BY THE COURT AS DEEMED|FIT./ OR SUCH OTHER QUESTIONS OF LAW AS MAYBE FORMULATTED BY THE COURT AS DEEMED|FIT.
SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA.NO.1378/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2005-06IN|THE|INTEREST OF JUSTICE AND EQUITY.NO.1378/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2005-06IN|THE|INTEREST OF JUSTICE AND EQUITY.
IN INCOME TAX APPEAL NO.125 OF 2Q12
BETWEEN:
... RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.) |
THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER|DATED: 13.01.2012.PASSEDIN|LIANO.1378/BANG/2010.FORTHE|ASSESSMENT|2005-2006 PRAYING TO:
YEAR
5
DECIDE THE FOREGOING QUESTION OF LAW AND./ OR SUCH OTHER QUESTIONS OF LAW AS MAYBE FORMULATTED BY THE COURT AS DEEMED|FIT./ OR SUCH OTHER QUESTIONS OF LAW AS MAYBE FORMULATTED BY THE COURT AS DEEMED|FIT.
SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA.NO.1378/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2005-06IN|THE|INTEREST OF JUSTICE AND EQUITY.NO.1378/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2005-06IN|THE|INTEREST OF JUSTICE AND EQUITY.
IN INCOME TAX APPEAL NO.125 OF 2Q12
BETWEEN:
1.COMMISSIONER OF INCOME TAX,CENTRAL, C.R.BUILDINGS,CENTRAL, C.R.BUILDINGS,
QUEENS ROAD,BENGALURU.
2).DEPUTY COMMISSIONER OF INCOME-TAXCENTRAL CIRCLE 2 (3),BENGALURU,CENTRAL CIRCLE 2 (3),BENGALURU,
_.. APPELLANTS |
(BY SMT. E.I. SANMATHI., ADV.)
AND"
M/S UNITED SPIRITS LTD., (IN THE CASE OF CENTRAL|DISTILLERIES & BREWERIES LTD.,.SINCE AMALGAMATED WITHM/S MAHARASHTRA DISTILLERIES LTD.,.WHICH SUBSEQUENTLY CHANGED ITSNAME 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 ROADBENGALURU - 560 OO1.
... RESPONDENT
(BY SMT.S.R.ANURADHA, ADV.) |
THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER|DATED: 13.01.2012.PASSEDIN|LIANO.1376/BANG/2010.FORTHE|ASSESSMENT|2003-2004 PRAYING TO:
YEAR
DECIDE THE FOREGOING QUESTION OF LAW AND./ OR SUCH OTHER QUESTIONS OF LAW AS MAY|BE FORMULATTED BY THE COURT AS DEEMED|FIT./ OR SUCH OTHER QUESTIONS OF LAW AS MAY|BE FORMULATTED BY THE COURT AS DEEMED|FIT.
SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA.NO.1376/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2003-04IN|THE|INTEREST OF JUSTICE AND EQUITY.NO.1376/BANG/2010 DATED 13.01.2012, FOR.THE|ASSESSMENT|YEAR2003-04IN|THE|INTEREST OF JUSTICE AND EQUITY.
THESE INCOME TAX APPEALS COMING ON FORHEARING, THIS DAY,ALOK ARADHE J,MADE THE]FOLLOWING:
JUDGMENT
Sri E.I.Sanmathi, learned counsel for appellants.
- Revenue.
respondent - assessee.|
?. Learned counsel for assessee submits that theaddition in the case Is less than Rs.1 crore and In view.
Of themonetarylimits|prescribedInCircular.No.1/7/2019, dated 08.08.2019, the appeals are notmaintainable.
3. In view of the aforesaid submission, learned.counsel for Revenue seeks leave of this Court towithdraw the appeals with liberty to make a prayer forrestoration, if occasion so arises.
With such liberty as sought for by learnedcounsel for Revenue, the appeals are disposed of.
Sd/-|JUDGE.
Sd/-|
JUDGE
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