Wp/39162/2019 Of M/S Torry Harris Business Solutions v. The Assistant Commissioner Of Income Tax
High Court
07 Apr 2021 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp/39162/2019 Of M/S Torry Harris Business Solutions v. The Assistant Commissioner Of Income Tax
Date of order
07 Apr 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp/39162/2019 Of M/S Torry Harris Business Solutions v. The Assistant Commissioner Of Income Tax, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Decision: The petitioner in compliance with Section 4(3) of Direct Tax Vivad Se Vishwas Act, 2020 prays before this Hon'ble Court to permit the petitioner to withdraw the writ petition." VP In light of the memo filed, petition is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7 DAY OF APRIL, 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
-WRIT PETITION No.39162/2019 (TIT)
Between:
M/s. Torry Harris Business Solutions (Europe) Limited, # 12, North Court, The Courtyard, Woodlands, Bradely Stoke, BS 32 4NQ, United Kingdom (Represented by its power of Attorney holder, Smt. Jyoti Mallya, Aged about 47 years, D/o Sri K. Narasimha Mallya) No.15, Kaveriappa Layout, Miller's Tank Road, Bengaluru - 560 052.
… Petitioner
(By Sri Sharath, Advocate for Sri Chythanya K.K., Advocate) Sri Chythanya K.K., Advocate)
And:
1. The Assistant Commissioner of Income Tax (International Taxation), Circle - 2(2) Room No.430, 4[th] Floor, BMTC Building, 80 ft. Road, Koramangala, Bengaluru - 560 095.
2. The Deputy Commissioner of Income Tax, (International Taxation), Circle - 2(2) Room No.430, 4[th] Floor, BMTC Building, 80 ft. Road,
Koramangala,
Bengaluru - 560 095.
… Respondents
(By Sri K.V. Aravind, Advocate)
**********
This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash as far as the petitioner is concerned the impugned notice under Section 148 of the IT Act, Dated 30.03.2018, enclosed as Annexure-A issued by the R-1 and etc.
This Writ Petition coming on for preliminary hearing this day, the Court, made the following:
ORDER
Learned counsel for the petitioner has filed a memo, which reads as hereunder:
"It is submitted that the petitioner in the above petition has filed an application vide Form No.1 under the Vivad se vishwas scheme and the Income Tax Department has issued a Certificate in Form No.3. The petitioner in compliance with Section 4(3) of Direct Tax Vivad Se Vishwas Act, 2020 prays before this Hon'ble Court to permit the petitioner to withdraw the writ petition."
VP
In light of the memo filed, petition is dismissed.
Sd/-
JUDGE
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