Ita/484/2017 Of United Spirits Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE NATARAJ RANGASWAMY I.T.A. NO.484 OF 2017 BETWEEN: UNITED SPIRITS LIMITED (SHAW WALLACE DISTILLERIES LIMITED NOW MERGED WITH UNITED SPIRITS LIMITED), UB TOWER, #24, VITTAL MALLYA ROAD, BENGALURU-560001 REPRESENTED HEREIN BY ITS SENIOR GENERAL MANAGER-TAX, MR. PRADEEP SIMHA. ...APPELLANT (BY MISS. MANASA ANANTHAN, ADVOCATE FOR SRI. SURYANARAYANA.T., ADVOCATE) SRI. SURYANARAYANA.T., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XXVIII, KOLKATA, AAYAKAR BHAWAN POORVA, 110 SHANTI PALLI, KOLKATA-700 107. CENTRAL CIRCLE-XXVIII, KOLKATA, AAYAKAR BHAWAN POORVA, 110 SHANTI PALLI, KOLKATA-700 107. 2. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XXVIII, KOLKATA, AAYAKAR BHAWAN POORVA, CENTRAL CIRCLE-XXVIII, KOLKATA, AAYAKAR BHAWAN POORVA, 110 SHANTI PALLI, KOLKATA-700 107. 3. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORAMANGALA, BENGALURU-560 095. …RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 22.02.2017 PASSED IN ITA NO.246, 247, 1890 & 1891/Kol/2009 (ANNEXURE-J), PRAYING TO; (a) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; (b) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER PRONOUNCED ON 22.02.2017 BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’, BANGALORE, IN ITA NOS.246, 247, 1890 AND 1891/Kol/2009 (ANNEXURE ‘J’) AND (c) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY. THIS APPEAL COMING ON FOR HEARING THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING: JUDGMENT Mrs.Manasa Ananthan, learned counsel for Mr.Suryanarayana T, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel for the revenue. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. 2. The aforesaid memo is taken on record. The appeal is dismissed as withdrawn. Sd/- JUDGE GH Sd/- JUDGE