M/S. Flipkart Internet Private Limited v. The Assistant Commissioner Of Income Tax & Ors

IN THE HIGH COURT OF KARNATAKA, BENGALURU. DATED THIS THE 21[st]DAY OF NOVEMBER 2016) BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION Nos.46423&426/2016 (T&IT) BETWEEN: M/S. FLIPKART INTERNET PRIVATE LIMITEDVAISHNAVI SUMMIT, GROUND FLOOR.v[‘T]MAIN, 80 FEET ROAD, 3) BLOC KKORAMANGALA INDUSTRIAL AREA|BANGALORE-5S60034THROUGH ITS AUTHORIZED SIGNATORY|Mr. R. RAMA CHANDRBA. _ PRTITIONBR (BY SRI. PRADEEP NAYAK, ADV., FORM/S. KEYSTONE PARTNERS) AND: 1.THE ASSISTANT COMMISSIONER OF [INCOME TAXCIRCLE 3(1)(1), SECOND FLOOR, BMTC BUILDING|KORAMANGLA, BANGALORE-5S60095.CIRCLE 3(1)(1), SECOND FLOOR, BMTC BUILDING|KORAMANGLA, BANGALORE-5S60095. 2.THE JOINT COMMISSIONBR OF INCOME TAXCIRCLE 3(1)(1), SECOND FLOOR, BMTC BUILDING|KORAMANGLA, BANGALORE-5S60095.CIRCLE 3(1)(1), SECOND FLOOR, BMTC BUILDING|KORAMANGLA, BANGALORE-5S60095. 3.THE PRINCIPAL COMMISSIONBR OF INCOME TAX-3|CIRLCES(1)(1), FIFTH FLOOR, BMTC BUILDINGKORAMANGLA, BANGALORE-5S60095.CIRLCES(1)(1), FIFTH FLOOR, BMTC BUILDINGKORAMANGLA, BANGALORE-5S60095. 4THERE CHIBFKF COMMISSIONER OF INCOME TAC.R. BUILDING No.1, QUEENS ROADBANGALORE -560001.C.R. BUILDING No.1, QUEENS ROADBANGALORE -560001. Date of Order 21.11.2016 W.P.Nos.46423-426/2016 M/s. Flipkart Internet Private Limited Vs. The Assistant Commissioner of Income Tax & Ors. 2/3 5.CHNTRAL BOARD OF DIRBCT TAXES|THROUGH THR SKHCRBTARYDEPARIMENT OF REVENUEMINISTRY OF FINANCE.GOVERNMENT OF INDIA.CRHNTRAL SECRETARIATNORTH BLOCK, NEW DELHI-110001. ~ RBSPONDENTS (BY SRI. DILIP, FOR SRI. K.V. ARAVIND, ADV.) THESE W.Ps. ARK FILED UNDER ARTICLES 226 & 227 OF|THR CONSTITUTION OF INDIA PRAYING TO DBCLARB THE!IMPUGNED INSTRUCTION No.1/20195 (F.No.225/319/2014-ITA.II)DATEBED 13.1.2015 ISSUBD BY R-5 AT ANNEBX-A AS NULL AVOID AND HOLD I[T TO BEB CONTRARY TO THR PROVISIONS OTHE ACT AND/OR CALL FOR, EXAMINE THE RECORDS IN.RELATION TO AND QUASH THE IMPUGNED INSTRUCTION|No.1/2015(F.No.225/319/2014-ITA.II)DATED13.11.9015ISSUBD BY R-5 AT ANNBX-A AS BBING [ILLEGAL ANDARBITRARY. THERESE W.Ps. COMING ON FOR FINAL DISPOSAL THIDAY, THE COURT MADE THE FOLLOWING:- ORDER Mr.Pradeep Nayak, Adv. forM/s. Keystone Partners Adv. for Petitioner Mr. Dilip, Adv. forWirK.V. Aravind, Adv. for Respondents 1. The learned counsel for the petitioner submitsthat since the refund due to the petitioner-assessee hasbeen granted by the Income Tax Department, hetherefore, does not want to press this writ petition onmerits. Date of Order 21.11.2016 W.P.Nos.46423-426/2016 M/s. Flipkart Internet Private Limited Vs. The Assistant Commissioner of Income Tax & Ors. 3/3 2. Accordingly, the Writ petition is dismissed as not pressed. Srl. od/-| JUDGE