Wa/7025/2017 Of Mphasis (Shanghai) Software And Services Co.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./025 OF 201/(T|IT) BETWEEN MPHASIS (SHANGHAI) SOFTWARE AND.SERVICES CO. LID.,REP. BY [ITS AUTHORISEDREPRESENTATIVE, SRI K.R.GIRISH,SON OF SRI RATNA KRISHNA KALPATHI, AGED ABOUT 59 YEARS,ROOM NO.23706 NO 498GHOUSHOQUJING ROADPUDONG NEW AREASHANGHAL - 201203CHINA)— APPELLANT| (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, |SO FEET ROAD,KORAMANGALA VITH BLOCK, BENGALURU-560 095. ? 2.THE ADDITIONAL COMMISSIONER OFINCOME-TAX,INCOME-TAX, RANGE-I, INTERNATIONAL TAXATION,BMTC BUILDING, 30 FEET ROAD,KORAMANGALA VITH BLOCK, BENGALURU-560 095.BMTC BUILDING, 30 FEET ROAD,KORAMANGALA VITH BLOCK, BENGALURU-560 095. 3.THE DEPUTY COMMISSIONER OF INCOME TAX,(INTERNATIONAL TAXATION)CIRCLE 1(1), BANGALORE,ROOM NO.441, 4 FLOOR, |BMTC BUILDING, 380 FEET ROAD,KORAMANGALA,BENGALURU-560095.... RESPONDENTS.(INTERNATIONAL TAXATION)CIRCLE 1(1), BANGALORE,ROOM NO.441, 4 FLOOR, |BMTC BUILDING, 380 FEET ROAD,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.46010 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 Botn tne learned Counsels submit that in terms of tnejudgment passed today in Writ Appeal No.6/764 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.46010 of 2017 is set aside.|Tne writ petition requires be heard afresh on merits includingthe 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|