Ita/500/2014 Of The Commissioner Of Income Tax v. M/S Aztec Software

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24[tn]DAY OF SEPTEMBER 2020. PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD 1LT.A. NO.500 OF 2014 BEI|WEEN 1. THE COMMISSIONER OF| INCOME-TAX, LIU. LARGE TAXPAYERS UNLT JSS TOWERS BSK III STAGE, BANGALORE 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, LIU. JSS TOWERS, BSK III STAGE BANGALORE ... APPELLANTS (BY SRI. E.I1. SANMATHI, ADV.) AND" M/s. AZTEC SOFTWARE.TECHNOLOGY SERVICES LTD.|GLOBAL VILLAGE, RVCE POSTMYSORE ROAD BANGALORE - 560 059. ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.) THIS IJ§.T.A. IS FILED UNDER SECTION 260-A OI.T.ACT, 1961, ARISING OUT OF ORDER DATED 05.06.2014|PASSED IN ITA NO.909/BANG/2013 FOR THE ASSESSMENT|YEAR 2005-06, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED THEREIN.» I]. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSEDBY THE ITAT, BANGALORE IN ITA NO.909/BANG/2013_DATED QO5.06.72014 CONFIRMING THE ORDER OF THAPPELLATE COMMISSIONER AND CONFIRM THE ORDER!PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,LTU, BANGALORE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY,ALOK ARADHE J.,DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260-A of the Income Tax|Act, 1961 (hereinafter referred to as ‘the Act’, for short)Nas been preferred by the revenue. The dispute in thisappeal pertains to the Assessment Year 2005-06. 2. When the matter was taken up today, learned|counsel for the parties jointly submitted that the order.passedunder.Section263oftneActDYtneCommissionerofIncome.Tax!(Appeals)dated31.01.2011 was set aside by the Income Tax AppellateTribunal and the order passed by the Tribunal has been upheld by this Court in ITA No.348/2013 by order dated16.09.2070. It is further submitted that the order of |assessment in this appeal has been passed in pursuanceof the order passed by the Commissioner of Income Tax(Appeals)under.Section|263oftheAct.dated|31.01.2011. Itis also submitted that since the aforesaidorder dated 31.01.2011 has already been set aside,therefore, the substantial questions of law involved in.this appeal have been rendered academic. 3. In view of the aforesaid SUDMISSIONS as well as.in the light of the order dated 16.09.2020 passed in ITA.No.348/2013, the substantial questions of law involvedin this appeal have been rendered academic. Therefore,it is not necessary to answer the same. Accordingly, the appeal is disposed of. Sd/-JUDGE Sd/-"JUDGE