Ita/157/2022 Of The Commissioner Of Income Tax v. M/S Cgi Information Systems And Management Consultants Pvt. Ltd
High Court
22 Feb 2022 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/157/2022 Of The Commissioner Of Income Tax v. M/S Cgi Information Systems And Management Consultants Pvt. Ltd
Date of order
22 Feb 2022
Assessment year(s)
2012-13
Outcome
Dismissed
Case summary
In Ita/157/2022 Of The Commissioner Of Income Tax v. M/S Cgi Information Systems And Management Consultants Pvt. Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed as withdrawn witnliberty as aforesaid.
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 22nd DAY OF FEBRUARY 2027.
PRESENT|
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND|
THE HON’/BLE MR. JUSTICE M.G.S. KAMAL
BETWEEN:
ILT.A. NO.157 OF 2022
1. THE COMMISSIONER OF INCOME-TAX
INTERNATIONAL TAXATION
41TH FLOOR, BMTC BUILDING
SO FEET ROAD, KORMANGALA
BENGALURU - 560 095.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX.
INTERNATIONAL TAKATIONCIRCLE-1(2), 4TH FLOOR, BMTC BUILDINGCIRCLE-1(2), 4TH FLOOR, BMTC BUILDING
80 FEET ROAD, KORMANGALA
BENGALURU - 560 095.
(BY MR.K.V.ARAVIND, ADVOCATE)
_... APPELLANTS
AND*
M/s.CGI INFORMATION SYSTEMS AND|MANAGEMENT CONSULTANTS PVT. LID.|NO.95/1 AND 95/2, E CITY TOWER-2ELECTRONIC CITY PHASE-1, WESTBENGALURU - 560 100.~. RESPONDENT
THIS I.T.A. IS FILED UNDER SEC. J6O0-A OF INCOME TAXACT 1961, ARISING OUT OF ORDER DATED 05.04.2021 PASSEDIN ITA NO.736/BANG/2020 FOR THE ASSESSMENT YEAR 2012-13,PRAYING TQ: |
(1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW,STATED ABOVE.
(ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE,INCOME TAX APPELLATE TRIBUNAL IN ITA NO.736/BANG/2020.DATED: 05.04.7021 FOR THE ASSESMENT YEAR 2012-13 ANDETC.
THIS I.7T.A. COMING ON FOR’ HEARING, THIS’ DAY, |ALOK ARADHE J.,DELIVERED THE FOLLOWING: |
JUDGMENT
Mr.K.V.Aravind, learned counsel for the revenue.
Learned counsel for the revenue has filed a memo§seeking leave of this Court to withdraw the appeal withoutprejudice to the right of the revenue to raise the issues|involved in this appeal, in other appeals. The aforesaidmemo is taken on record.
Accordingly, the appeal is dismissed as withdrawn witnliberty as aforesaid.
Sd/-—JUDGE
Sd/-JUDGE
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