Case Law › High Court › Rp/463/2016 Of The Pr Commissioner Of In...

Rp/463/2016 Of The Pr Commissioner Of Income Tax v. M/S Ibm India Pvt Ltd

High Court 09 Dec 2016 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

09 Dec 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Rp/463/2016 Of The Pr Commissioner Of Income Tax v. M/S Ibm India Pvt Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.

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

The order — as passed by the High Court

IN THB HIGH COURT OF KARNATAKA AT BENGALURU DATEBD THIS THE [‘T]DAY OF DECEMBER 2016 PRESENT THR HON’BLE MR.JUSTICE JAYANT PATEL AND THR HON’BLE MRS..JUSTICEK B.V.NAGARATHN RP No.463/2016INITA No.253/2014 BETWEEN: 1.THE PR. COMMISSIONER OF INCOME-TAX|oTH FLOOR, BMTC BUILDING,6TH BLOCK, 80 FEET ROAD,KORAMANGALA, BENGALURU - 560 O95.oTH FLOOR, BMTC BUILDING,6TH BLOCK, 80 FEET ROAD,KORAMANGALA, BENGALURU - 560 O95. 2.THR DEPUTY COMMISSIONER OF INCOMBE-TAXCIRCLE - 3(1)(1), PRESENT ADDERS2ND FLOOR, BMTC BUILDING,6TH BLOCK, 80 FEET ROAD,BBNGALURU - 560 095. CIRCLE - 3(1)(1), PRESENT ADDERS2ND FLOOR, BMTC BUILDING,6TH BLOCK, 80 FEET ROAD,BBNGALURU - 560 095. ...PETITIONERS (BY SRI.LARAVIND K V, ADVOCATE) AND: M/S IBM INDIA PVT LTD — (EARLIER KNOWN As IBM GLOBAL SERVICES) BANNERGHATTA MAIN ROAD,BENGALURU - 560 029. _ RBSPONDENT THIS PRTITION [IS FILED UNDER ORDER 47RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER)DATED:21/04/2016 PASSED IN ITA NO. 253/2014, ON.THR FILB OF THR HON'BLE HIGH COURT OF!KARNATAKA, BENGALURU. THIS PRTITION COMING ON FOR ORDERS THISDAY,JAYANT PATEL J., PASSED THE FOLLOWING: ORDER The present petition has been filed to review andrecall the order dated 21.4.2016 passed by this Court inITA No.253/14.. 2. We have heard Mr.K.V.Aravind, learned counsel|for the petitioners. | 3. We do not find that any valid ground is made.out for review and did find that rather the ground which is sought to be canvassed is outside the scope of review. © )��.2=."�3-.�/.343452�41�A.0439.11�62:�3-.0.850.� :41/51.:�58�� B'� ��

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ Get help with an income-tax notice → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.