Karnataka High Court
Mphasis Uk Limited vs The Assistant Commissioner Of Income ... on 11 February, 2020
Author: Ravi Malimath
Bench: Ravi Malimath
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 11TH DAY OF FEBRUARY, 2020
BEFORE
THE HON'BLE MR.JUSTICE RAVI MALIMATH
AND
THE HON'BLE MR.JUSTICE M.I.ARUN
WRIT APPEAL NO.7024 OF 2017 (T - IT)
BETWEEN
MPHASIS UK LIMITED,
REP. BY ITS AUTHORISED
REPRESENTATIVE,
SRI K.R.GIRISH,
SON OF SRI RATNA KRISHNA KALPATHI,
AGED ABOUT 59 YEARS,
7TH ST. JOHN'S ROAD HARROW,
MIDDLESEX HA 1 2 EY,
UNITED KINGDOM ... APPELLANT
(BY SRI A.SHANKAR, SENIOR COUNSEL FOR
SRI 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-560 095.
2
2. THE ADDITIONAL COMMISSIONER OF
INCOME-TAX,
RANGE-I, INTERNATIONAL TAXATION,
BMTC BUILDING, 80 FEET ROAD,
KORAMANGALA VITH BLOCK,
BENGALURU-560 095.
3. THE DEPUTY COMMISSIONER OF INCOME TAX,
(INTERNATIONAL TAXATION)
CIRCLE 1(1), BANGALORE,
ROOM NO.441, 4TH FLOOR,
BMTC BUILDING, 80 FEET ROAD,
KORAMANGALA,
BENGALURU-560095. ... RESPONDENTS
(BY SRI K V ARAVIND, ADVOCATE.)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE
ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WRIT
PETITION NO.46009 OF 2017 DATED 15/12/2017 AND
CONSEQUENTLY GRANT THE RELIEF PRAYED FOR IN THE
WRIT PETITION.
THIS APPEAL COMING ON FOR FINAL HEARING, RAVI
MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT
Both the learned Counsels submit that in terms of the judgment passed today in Writ Appeal No.6764 of 2017, this writ appeal would have to be disposed off on the same terms.
2. In view of the above submission, this writ appeal is disposed of in terms of the judgment dated 11.02.2020 passed in Writ Appeal No.6764 of 2017. 3
3. The order dated 15.12.2017 passed by the learned Single Judge in Writ Petition No.46009 of 2017 is set aside. The writ petition requires be heard afresh on merits including the objection of the respondents that the writ petition is not maintainable.
4. The respondents are at liberty to file their statement of objections before the learned Single Judge. In view of the 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 by this Court shall continue. All contentions are kept open.
Sd/-
JUDGE Sd/-
JUDGE KK CT-HR