High Court Karnataka High Court

The Commissioner Of Income Tax vs M/S Ingersoll Rand (India) Ltd on 30 May, 2011

Karnataka High Court
The Commissioner Of Income Tax vs M/S Ingersoll Rand (India) Ltd on 30 May, 2011
Author: V.G.Sabhahit & Malimath
_ I ..
IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 30"" DAY OF MAY 2021

PRESENT

THE HC}N'BLE MR. JUSTICE v, G.SABHl'gI}=§"IT   "

AND  

THE HC)N'BLE MRJUSTICE ii:A\}f. s42:'}:\Li'r~1§:i§§   

I.T.A.No} --: 2f~20:i"' .
BETWEEN: V'

1. The Commissioneg'cifT_'In€;Lof€{§é--t§x;   .
C.R.Buiiding_,Que§3n$_Road   
Banga!orje.«_   '  . 

2. The A.'3'Si':%_t_aint- -CdmfmjésiOder-«',QfVV}ncome-tax,
CircIe~.€3(i3),;»"_Mumbaiyj '_ " V 

The Aé{éé':i.£:a{;':n9Cem.m.§ssi_oner of Income Tax.

C'i':fcI'e511(_4'}._§jC;R,4Bzgikdirsgs, Queens Road

Bar;gaiQre.~._   "  APPELLANTS

EJJ

(By E§:i~,  :';e's'r:'a'ch.a'ia,."Advocate)

  3;:igge:so':;%%[Laana (India) Ltd,

S'oEi't3ire 'C£i%jrp<?§rate Park=«IV
Un§t._N0§;'. r';1_.?i 8: 4:2
1 Fleet}, 'sikndheré-Kuria Read

 ""-.. 'Ar:;;;her';...{"E), Mumbai.  RESPONDENT

5Th§s ETA fiieé unéer Sectien 263% cf E.T.A<:*:5 1961
arésing amt sf order éatecf 38~8~281§ gassed in LTANQ.
….??23§;'ML:m§2QGS fer the asaessmeni: year 2OQ2–§3,

grsymg is fermaiate the Si.jbSiZ3£"E{§§§ questmas ef éaw
Stated Ehéféifé am is gééaw the agpeaé and 3&1: aside the

-2-

order passed by the ITAT Bangalore in ETA Ne.190/Mum/
2006 in ETA No.?’23§/Mum/2005 dtd.3€3~O8~2{)1G_..___and
confirm the erder of the Appetiate Commise_ie’ner
cenfirméng the order passed by the ;iissv§.s’itah.t,

Commissioner cf Income Tax; Cin:%e=~6(3); §”‘¥t.IET’::’:[‘I’!”c’2§,.. j§E3.__:’E.§§_§E3

mterest of justice and equity,

This ETA coming on f<:»r""»–O'r:iersr'fiE§1i's ' V'

SABHAHIT 1., delivered the foilewihgr A f;

JUDGM§NT g

The teamed Counsei appe:é:r»§ng.._f0r .t.he.e ppei?tants by
fiiing a meme submitsthe':.a:3pej»ieet'se[ve}e net interested in
pursuing the agzapeai g»:.'s"':ci–seeikzsf,Eee§;{e¢ "'ef'Jthis Court to

withdraw the. ~ In V'

2;} """ "Ie?vv_iexAk3:'}Vef 1§¥':e:"'subr"riis"sion made by the teamed
Counsel-appees<ingV.VAfeEvt§jT'e..4e,:3peilants, appeai is dismissed
as wiVt%}dravx}'n,

Séfé
3§§GE

Se/§
FEEGE