{"id":208463,"date":"2011-05-30T00:00:00","date_gmt":"2011-05-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-ingersoll-rand-india-ltd-on-30-may-2011-2"},"modified":"2015-03-11T02:21:59","modified_gmt":"2015-03-10T20:51:59","slug":"the-commissioner-of-income-tax-vs-ms-ingersoll-rand-india-ltd-on-30-may-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-ingersoll-rand-india-ltd-on-30-may-2011-2","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Ingersoll Rand (India) Ltd on 30 May, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Ingersoll Rand (India) Ltd on 30 May, 2011<\/div>\n<div class=\"doc_author\">Author: V.G.Sabhahit &amp; Malimath<\/div>\n<pre>_ I ..\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 30\"\" DAY OF MAY 2021\n\nPRESENT\n\nTHE HC}N'BLE MR. JUSTICE v, G.SABHl'gI}=\u00a7\"IT   \"\n\nAND  \n\nTHE HC)N'BLE MRJUSTICE ii:A\\}f. s42:'}:\\Li'r~1\u00a7:i\u00a7\u00a7   \n\nI.T.A.No} --: 2f~20:i\"' .\nBETWEEN: V'\n\n1. The Commissioneg'cifT_'In\u20ac;Lof\u20ac{\u00a7\u00e9--t\u00a7x;   .\nC.R.Buiiding_,Que\u00a73n$_Road   \nBanga!orje.\u00ab_   '  . \n\n2. The A.'3'Si':%_t_aint- -Cdmfmj\u00e9siOder-\u00ab',QfVV}ncome-tax,\nCircIe~.\u20ac3(i3),;\u00bb\"_Mumbaiyj '_ \" V \n\nThe A\u00e9{\u00e9\u00e9':i.\u00a3:a{;':n9Cem.m.\u00a7ssi_oner of Income Tax.\n\nC'i':fcI'e511(_4'}._\u00a7jC;R,4Bzgikdirsgs, Queens Road\n\nBar;gaiQre.~._   \"  APPELLANTS\n\nEJJ\n\n(By E\u00a7:i~,  :';e's'r:'a'ch.a'ia,.\"Advocate)\n\n  3;:igge:so':;%%[Laana (India) Ltd,\n\nS'oEi't3ire 'C\u00a3i%jrp&lt;?\u00a7rate Park=\u00abIV\nUn\u00a7t._N0\u00a7;&#039;. r&#039;;1_.?i 8: 4:2\n1 Fleet}, &#039;sikndher\u00e9-Kuria Read\n\n &quot;&quot;-.. &#039;Ar:;;;her&#039;;...{&quot;E), Mumbai.  RESPONDENT<\/pre>\n<p>   5Th\u00a7s ETA fiie\u00e9 un\u00e9er Sectien 263% cf E.T.A&lt;:*:5 1961<br \/>\n ar\u00e9sing amt sf order \u00e9atecf 38~8~281\u00a7 gassed in LTANQ.<br \/>\n &#8230;.??23\u00a7;&#039;ML:m\u00a72QGS fer the asaessmeni: year 2OQ2&#8211;\u00a73,<\/p>\n<p>grsymg is fermaiate the Si.jbSiZ3\u00a3&quot;E{\u00a7\u00a7\u00a7 questmas ef \u00e9aw<br \/>\nStated Eh\u00e9f\u00e9if\u00e9 am is g\u00e9\u00e9aw the agpea\u00e9 and 3&amp;1: aside the<\/p>\n<p><span class=\"hidden_text\">-2-<\/span><\/p>\n<p>order passed by the ITAT Bangalore in ETA Ne.190\/Mum\/<br \/>\n2006 in ETA No.?&#8217;23\u00a7\/Mum\/2005 dtd.3\u20ac3~O8~2{)1G_..___and<br \/>\nconfirm the erder of the Appetiate Commise_ie&#8217;ner<br \/>\ncenfirm\u00e9ng the order passed by the ;iissv\u00a7.s&#8217;itah.t,<\/p>\n<p>Commissioner cf Income Tax; Cin:%e=~6(3); \u00a7&#8221;&#8216;\u00a5t.IET&#8217;::&#8217;:[&#8216;I&#8217;!&#8221;c&#8217;2\u00a7,.. j\u00a7E3.__:&#8217;E.\u00a7\u00a7_\u00a7E3 <\/p>\n<p>mterest of justice and equity,<\/p>\n<p>This ETA coming on f&lt;:\u00bbr&quot;&quot;\u00bb&#8211;O&#039;r:iersr&#039;\ufb01E\u00a71i&#039;s &#039; V&#039;<\/p>\n<p>SABHAHIT 1., delivered the foilewihgr  A f;<\/p>\n<p>JUDGM\u00a7NT g <\/p>\n<p>The teamed Counsei appe:\u00e9:r\u00bb\u00a7ng.._f0r .t.he.e ppei?tants by<br \/>\nfiiing a meme submitsthe&#039;:.a:3pej\u00bbieet&#039;se[ve}e net interested in<br \/>\npursuing the agzapeai g\u00bb:.&#039;s&quot;&#039;:ci&#8211;seeikzsf,Eee\u00a7;{e\u00a2 &quot;&#039;ef&#039;Jthis Court to<\/p>\n<p>withdraw the. ~  In V&#039;<\/p>\n<p>2;} &quot;&quot;&quot;  &quot;Ie?vv_iexAk3:&#039;}Vef 1\u00a7\u00a5&#039;:e:&quot;&#039;subr&quot;riis&quot;sion made by the teamed<br \/>\nCounsel-appees&lt;ingV.VAfeEvt\u00a7jT&#039;e..4e,:3peilants, appeai is dismissed<br \/>\nas wiVt%}dravx}&#039;n, <\/p>\n<p>S\u00e9f\u00e9<br \/>\n3\u00a7\u00a7GE<\/p>\n<p>Se\/\u00a7<br \/>\nFEEGE<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Ingersoll Rand (India) Ltd on 30 May, 2011 Author: V.G.Sabhahit &amp; Malimath _ I .. IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 30&#8243;&#8221; DAY OF MAY 2021 PRESENT THE HC}N&#8217;BLE MR. JUSTICE v, G.SABHl&#8217;gI}=\u00a7&#8221;IT &#8221; AND THE HC)N&#8217;BLE MRJUSTICE ii:A\\}f. s42:&#8217;}:\\Li&#8217;r~1\u00a7:i\u00a7\u00a7 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-208463","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Ingersoll Rand (India) Ltd on 30 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-ingersoll-rand-india-ltd-on-30-may-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Ingersoll Rand (India) Ltd on 30 May, 2011 - Free Judgements of Supreme Court &amp; 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