Ita/391/2011 Of Allergan India Private Limited v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 15 DAY OF FEBRUARY 20271. PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY 1LT.A. NO.391 OF 2011C/WLT.ANQ.1L/7L QF 2ZOQ IN I.T.A.NO.391 OF ZO11 BETWEEN: ALLERGAN INDIA PRIVATE LIMITEDLEVEL -2, PRESTIGE OBELISKNO.3, KASTURBA ROAD BANGALORE —- 560 OO1 REPRESENTED BY ITS DIRECTOR —- FINANCE,MR.MOHAN RAJAGOPALAN — APPELLANT| (BY MS.MANASA ANANTHAN, ADV. FORSRI.T.SURYANARAYANA., ADV.) AND: 1.|THE COMMISSIONER OF INCOME-TAX LARGE TAXPAYER UNIT,| JSS TOWERS, 100 FEET ROAD, BANASHANKARI III STAGE,BANGALORE -—- 560 O85BANGALORE -—- 560 O85 2 |THE DEPUTY COMMISSIONER OFINCOME-TAX, LARGE TAXPAYER UNIT,INCOME-TAX, LARGE TAXPAYER UNIT, JSS TOWERS, 100 FEET ROAD, BANASHANKARI III STAGEBANGALORE - 560 O85. 3.0THE ASSISTANT COMMISSIONER OFINCOME-TAX, CIRCLE -11 (1),5 FLOOR, R.P.BHAVAN,|NRUPATHUNGA ROAD,BANGALORE - 560 OO1.INCOME-TAX, CIRCLE -11 (1),5 FLOOR, R.P.BHAVAN,|NRUPATHUNGA ROAD,BANGALORE - 560 OO1. .., RESPONDENTS (BY SRI.K.V.ARAVIND, ADV.) THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX)ACT 1961, ARISING OUT OF ORDER DATED 30/06/2011 PASSED|IN|LIANOS.901,.9027AND|903(BANG)2010,FORTHE|ASSESSMENT YEAR 2003-04, 2004-05 & 2005-06, PRAYING TO:-|I. FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED|THEREIN, Il. ALLOW THE APPEAL AND SET ASIDE THE ORDERS|PASSED BY THE ITAT, BANGALORE IN ITA NOS.901, 902 &|903(BANG) 2010 DATED 30/06/2011, IN THE INTEREST OFJUSTICE AND EQUITY. IN LT.A.NO.1L/L OF 2ZO1 BE!]VWEE ALLERGAN INDIA PRIVATE LIMITEDLEVEL -2, PRESTIGE OBELISK|NO.3, KASTURBA ROADBANGALORE —- 560 OO1REPRESENTED BY ITS DIRECTOR — FINANCE,MR.MOHAN RAJAGOPALAN — APPELLANT| (BY MS.MANASA ANANTHAN, ADV. FORSRI.T.SURYANARAYANA, ADV.) | AND: 1.THE COMMISSIONER OF INCOME-TAX LARGE TAXPAYER UNIT, JSS TOWERS, 100 FEET ROAD, BANASHANKARI III STAGE, BANGALORE - 560 O85. 2 |THE DEPUTY COMMISSIONER OF INCOME-TAX, LARGE TAXPAYER UNIT, JSS TOWERS, 100 FEET ROAD, BANASHANKARI III STAGE BANGALORE -—- 560 O85 3.0THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -11 (1), BANGALORE JSS TOWERS, 100 FEET ROAD,BANASHANKARI III STAGEBANGALORE -—- 560 O85BANASHANKARI III STAGEBANGALORE -—- 560 O85 .., RESPONDENTS (BY SRI.K.V.ARAVIND, ADV.) THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX)ACT 1961, ARISING OUT OF ORDER DATED 16/03/2012 PASSED|IN ITA NO.1490/BANG/2010, FOR THE ASSESSMENT YEAR 2006-O7 PRAYING TO:- I. FORMULATE THE SUBSTANTIAL QUESTIONS|OF LAW STATED THEREIN, IJ. ALLOW THE APPEAL AND SET ASIDETHE|ORDER|OFTHE.LIA]DATED16/03/2012IN|LIANO.1490/BANG/2010 TO THE EXTENT QUESTIONED THEREIN, IN|THE INTEREST OF JUSTICE AND EQUITY. THESE I.T.AS COMING ON FOR FINAL HEARING, THIS DAY, | ALOK ARADHE J.,DELIVERED THE FOLLOWING: JUDGMENT Ms. Manasa Ananthan, learned counsel appearing for| Sri.T.Suryanarayana, learned counsel for the assessee. Sri.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed qa memo seeking leave of this Court to withdraw the appeals. The aforesaid memo is taken on record. For the reasons assigned in the memo, the appeals are dismissed as withdrawn with liberty to revive the same in|case, occasion SO arises. an/- Sda/-|JUDGESda/-|JUDGE.