IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 18TH DAY OF OCTOBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI INCOME TAX APPEAL NO.417 OF 2018 BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.
2. THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-1(1), PRESENT ADDRESS JCIT, INTERNATIONAL TAXATION CIRCLE-2(1), 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.
...APPELLANTS (BY SRI: JEEVAN J. NEERALGI, ADVOCATE FOR SRI: K.V. ARAVIND, ADVOCATE) AND:
M/S. VODAFONE MOBILE SERVICES LIMITED (VMSL) (FORMERLY M/S. VODAFONE SOUTH LIMITED AMALGAMATED WITH VMSL) MARUTHI INFOTECH CENTRE 11/1, 12/1, KORAMANGALA AMAR JYOTI LAYOUT BENGALURU-560 071 PAN: AABCB 5847L.
…RESPONDENT (BY MS. JOMOL JOY, ADVOCATE FOR SRI: ADITYA V. BHAT, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.01.2018 PASSED IN SP NO.296/BANG/2017 (IN IT(TP)A NO.1161/BANG/2015), FOR THE ASSESSMENT YEAR 2014-2015, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN S.P.NO.296/BANG/2017 (IN IT(TP)A NO.1161/BANG/2015), DATED 02.01.2018 FOR ASSESSMENT YEAR 2014-2015, VIDE ANNEXURE-F AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE JOINT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BENGALURU.
***** THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT A memo is filed by the appellants’ Counsel seeking to withdraw the appeal with a liberty to challenge the impugned order by filing the writ petition.
In terms of the said memo, the appeal is dismissed as withdrawn. The liberty as sought for is granted.
Sd/- Sd/-
JUDGE JUDGE *bgn/-