Wa/7022/2017 Of Mphasis Consulting Ltd v. The Assistant Commissioner Of Income Tax

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURUON THE 11 DAY OF FEBRUARY, 2020. BEFORE THE HON'BLE MR.JUSTICE RAVI MALIMATH AND| THE HON'BLE MR.JUSTICE M.I.ARUN| !WRIT APPEAL NO./0O22 OF 201(T|IT) BETWEEN MPHASIS CONSULTING LTD.,REP. BY [ITS AUTHORISEDREPRESENTATIVE, SRI K.R.GIRISH,SON OF SRI RATNA KRISHNA KALPATHI, AGED ABOUT 59 YEARS,88, WOOD STREET,LONDON EG?V 7 RSUNLTED KINGDOM.., APPELLAN | (BY SRI A.SHANKAR, SENIOR COUNSEL FORSRI M. LAVA, ADVOCATE) AND 1]THE ASSISTANT COMMISSIONER OF | INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(2), BMTC BUILDING, |80 FEET ROAD,KORAMANGALA VITH BLOCK, BENGALURU-560 O95. 2.THE ADDITIONAL COMMISSIONER OFINCOME-TAX,INCOME-TAX, RANGE-I, INTERNATIONAL TAXATION,BMTC BUILDING, 80 FEET ROAD,KORAMANGALA VITH BLOCK, BENGALURU-560 O95.BMTC BUILDING, 80 FEET ROAD,KORAMANGALA VITH BLOCK, BENGALURU-560 O95. cmTHE DEPUTY COMMISSIONER OF INCOME TAX,(INTERNATIONAL TAXATION)CIRCLE 1(1), BANGALORE,(INTERNATIONAL TAXATION)CIRCLE 1(1), BANGALORE, ROOM NO.441, 4 FLOOR, | BMTC BUILDING, 80 FEET ROAD, |KORAMANGALA,BENGALURU-560095.... RESPONDENTS.KORAMANGALA,BENGALURU-560095.... RESPONDENTS. (BY SRI K V ARAVIND, ADVOCATE.) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THEKARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE.ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WRIT|PETITION NO.45708 OF 2017 DATED 15/12/2017 ANDCONSEQUENTLY GRANT THE RELIEF PRAYED FOR IN THE)WRIT PETITION. THIS APPEAL COMING ON FOR FINAL HEARING, RAVIMALIMATH J., DELIVERED THE FOLLOWING: JUDGMENT Both the learned Counsels submit that in terms of thejJuagment passed today in Writ Appeal No.6/64 of 2017, thiswrit appeal would have to be disposed off on the same terms. 2. In view of the above submission, this writ appeal isdisposed off in terms of the judgment dated 11.02.2020|passed in Writ Appeal No.6/764 of 2017. 3. The order dated 15.12.2017 passed by the learnedSingle Judge in Writ Petition No.45708 of 2017 is set aside.|The writ petition requires be heard afresh on merits includingtne objection of the respondents that the writ petition is not!maintainable. 4. The respondents are at liberty to file their statementof objections before the learned Single Judge. In view of tne|pendency of the appeal before the Assessing Authority, the|learned Single Judge is requested to dispose off the petition.as expeditiously as possible. Till the disposal of the writ|petition, the interim order granted py this Court snall|continue. All contentions are kept open. KK|CT-HR| Sd/-|JUDGE|Sd/-|JUDGE|