Ita/182/2012 Of The Commissioner Of Income Tax v. M/S Kwality Biscuits Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF JULY, 2021 PRESENT THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A.NO.182OF2012 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING C.R. BUILDING QUEENS ROAD BANGALORE. BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-11(5) C.R. BUILDING QUEENS ROAD BANGALORE. CIRCLE-11(5) C.R. BUILDING QUEENS ROAD BANGALORE. … APPELLANTS (BY SRI. E.I. SANMATHI FOR SRI. K.V. ARAVIND, ADVOCATE) AND: M/S. KWALITY BISCUITS PVT., LTD., P.B. NO.3902 6 MILE, MYSORE ROAD BANGALORE – 560 039. … RESPONDENT (BY SRI. R. JAWAHARHAL, ADVOCATE FOR RESPONDENT) THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, ARISING OUT OF ORDER DATED 31.01.2012 PASSED IN ITA No.1223/BANG/2009, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO: i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BNAGALORE IN ITA NO.1223/BANG/2009 DATED:31.01.2021 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(5), BANGALORE. THIS ITA COMING ON FOR HEARING, THIS ALOK ARADHE, J., DELIVERED THE FOLLOWING: DAY, JUDGMENT Sri.E.I.Sanmathi, learned counsel for Sri.K.V.Aravind, learned counsel for the revenue. Sri.R.Jawaharlal, learned counsel for the assessee. Learned counsel for the assessee submits that the assessee had applied under “Vivad Se Vishwas” scheme. Further, Form No.3 has been issued to the assessee. Therefore, nothing survives for adjudication in this appeal. The aforesaid submission is placed on record. The appeal is disposed of with liberty to the revenue to revive the same in case occasion so arises. Sd/-JUDGE Sd/-JUDGE JUDGE bnv