Ita/158/2019 Of The Commissioner Of Income Tax v. M/S Acer India Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31 DAY OF JANUARY 2022 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE SURAJ GOVINDARAJ BETWEEN: ITA NO.158 OF 2019 1.THE COMMISSIONER OF INCOME TAX TDS, 4TH FLOOR, HMT BHAVAN NO.59, BELLARY RAOD GANGANAGAR BENGALURU-560 032 2.THE ASST. COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-1(1) 4TH FLOOR, HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR BENGALURU-560 032. INCOME-TAX (TDS), CIRCLE-1(1) 4TH FLOOR, HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR BENGALURU-560 032. (BY SRI. K.V. ARAVIND, ADVOCATE-VC) ...APPELLANTS AND: M/S ACER INDIA PVT LTD NO.13, 6TH FLOOR EMBASSY HEIGHTS, MARGATH ROAD NEXT TO HOSMAT HOSPITAL BENGALURU-560 025 ...RESPONDENT (BY SRI. SURYANARAYANA, SENIOR COUNSEL FOR MS. MANASA ANANTHAN, ADVOCATE-VC) MS. MANASA ANANTHAN, ADVOCATE-VC) THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.133/BANG/2018 DATED 05.10.2018 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-1(1), BENGALURU AND ETC. THIS APPEAL COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVEREDTHE FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue and Sri.T.Suryanarayana, learned Senior counsel for the assessee. 2. Learned counsel for the revenue seeks leave of this Court to withdraw this appeal without prejudice to the rights of the revenue to raise all the contentions involved in ITA No.157/2019 and ITA No.159/2019. 3. In view of the aforesaid submission, the appeal is dismissed as withdrawn with liberty to the revenue to raise all the contentions in ITA No.157/2019 and ITA No.159/2019. Sd/- JUDGE Sd/- JUDGE ln.