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Ita/562/2015 Of Ibm India Private Limited v. Income Tax Officer (Tds)

High Court 15 Mar 2021 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/562/2015 Of Ibm India Private Limited v. Income Tax Officer (Tds)
Date of order
15 Mar 2021
Assessment year(s)
2006-2007
Outcome
Dismissed

Case summary

In Ita/562/2015 Of Ibm India Private Limited v. Income Tax Officer (Tds), the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.

Decision: For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to revive the same, if occasion so arises.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 DAY OF MARCH 2021 PRESENT THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI I. T. A. NO.562 OF 2015 BETWEEN: IBM INDIA PRIVATE LIMITED NO.12, SUBRAMANYA ARCADE, BANNERGHATTA MAIN ROAD, BENGALURU-560 093 REPRESENTED HEREIN BY ITS DIRECT TAX MANAGER-COMPLIANCE MR. ARAVIND KUAMR VA ...APPELLANT (BY MS. MANASA ANANTHAN, ADVOCATE FOR SRI. T SURYANARAYANA, ADVOCATE) AND: 1. INCOME TAX OFFICER (TDS) 4 FLOOR, HMT BHAVAN, BELLARY ROAD, 4 FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. 2. COMMISSIONER OF INCOME TAX (TDS) 4 FLOOR, HMT BHAVAN INCOME TAX (TDS) 4 FLOOR, HMT BHAVAN BELLARY ROAD, BENGALURU-560 032. …RESPONDENTS (BY SRI. DILIP KUMAR, ADVOCATE FOR SRI. K V ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14.05.2015 PASSED IN ITA No.1588 TO 1591/BANG/2012, (ANNEXURE-C) FOR THE ASSESSMENT YEAR 2006-2007 TO 2009-2010 PRAYING TO i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ii) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA No.1588 TO 1591/BANG/2012 DATED 14.05.2015 PASSED IN ITA Nos.1588 TO 1591/BANG/2012 (ANNEXURE-C) AND ETC. THIS ITA COMING ON FOR ORDERS THIS ALOK ARADHE J., DELIVERED THE FOLLOWING: DAY, JUDGMENT Ms. Manasa Ananthan, learned counsel for Mr. T.Suryanarayana, learned counsel for the assessee. Mr. Dilip Kumar, learned counsel for Mr. K.V.Aravind, learned counsel for the Revenue. 2. Learned counsel for the assessee has filed a memo seeking leave of this Court to withdraw the appeal. 3. Aforesaid memo is taken on record. For the reasons assigned in the memo, the appeal is dismissed as withdrawn with liberty to revive the same, if occasion so arises. SD/- JUDGE SD/- JUDGE RD
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