IBM INDIA PRIVATE LIMITED V. THE ADDITIONAL COMMISSIONER

WP/56315/2013

AI Insights

The case involves IBM India Private Limited, which filed a writ petition under Article 226 of the Constitution of India against the Additional Commissioner of Income-Tax and others, challenging the jurisdiction and the limitation of the proceedings initiated under Section 147 of the Income Tax Act. The petitioner sought to declare the proceedings as opposed to the provisions of the Act and therefore without jurisdiction. During the proceedings, a joint memo was filed by both parties' counsel, agreeing to withdraw the writ petition with the option to file a regular appeal against the re-assessment order for the assessment year 2004-05.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 693377 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 18-07-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: T SURYANARAYANA
• Keywords: Income Tax; Jurisdiction; Limitation; Re-assessment order; Writ petition
• Section: 147; 143(3)

Judgement Text

" 1/4 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JULY 2016 BEFORE THE HON’BLE DR.JUSTICE VINEET KOTHARI WRIT PETITION NO. 56315 OF 2013 (T-IT) BETWEEN: IBM INDIA PRIVATE LIMITED (FORMERLY IBM GLOBAL SERVICES INDIA PVT. LTD.) NO.12, SUBRAMANYA ARCADE BANNERGHATTA ROAD BANGALORE – 560 029 REPRESENTED HEREIN BY ITS DIRECTOR, MR. RAVIKUMAR RAMANAN AGE 52 YEARS ... PETITIONER (BY SRI. T. SURYANARAYANA, ADV.) AND: 1. THE ADDITIONAL COMMISSIONER OF INCOME – TAX LARGE TAX PAYERS UNIT JSS TOWERS, 100 FEET RING ROAD BANASHANKARI 3RD STAGE BANGALORE – 560 085 2. JOINT COMMISSIONER OF INCOME - TAX LARGE TAX PAYERS UNIT JSS TOWERS, 100 FEET RING ROAD BANASHANKARI 3RD STAGE BANGALORE – 560 085 DATE OF ORDER: 18/07/2016 IN WP NO.56315/13 IBM INDIA PRIVATE LIMITED VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX & ORS 2/4 3. THE COMMISSIONER OF INCOME - TAX LARGE TAX PAYERS UNIT JSS TOWERS, 100 FEET RING ROAD BANASHANKARI 3RD STAGE BANGALORE – 560 085 ... RESPONDENTS (BY SRI.K .V. ARAVIND, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED PROCEEDINGS INITIATED BY THE 1ST RESPONDENT UNDER SECTION 147 OF THE ACT ARE OPPOSED TO THE PROVISIONS OF THE ACT AND THEREFORE WITHOUT JURISDICTION AND BARRED BY LIMITATION AND ETC., THIS WRIT PETITION IS COMING ON FOR FINAL HEARING THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R Mr. T. Suryanarayana, Adv. for petitioner Mr. K .V. Aravind, Adv. for respondent 1. A joint memo has been filed by both the learned counsel for the petitioner as well as respondent – Income Tax Department wherein it is prayed that the writ petition may be permitted to be withdrawn with a liberty to file a regular appeal before the learned Commissioner of Income Tax (Appeals) against the impugned re-assessment order dated 25/11/2013 DATE OF ORDER: 18/07/2016 IN WP NO.56315/13 IBM INDIA PRIVATE LIMITED VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX & ORS 3/4 passed by the respondent No.2 namely Joint Commissioner of Income-Tax under Section 147 r/w 143(3) of the Income Tax Act for AY 2004-05. 2. It is further prayed that the petitioner-assessee may be permitted to file the said appeal before the learned CIT (Appeals) within a period of four weeks from today and if it is so filed, the respondent – Appellate Authority may be directed to consider the said appeal on merits without raising objection as to limitation. 3. Accordingly, the present writ petition is disposed of as withdrawn with a liberty to the petitioner to file an appeal before the CIT (Appeals) against the order dated 25/11/2013 under Section 147 r/w 143(3) of the Act for AY 2004-05. If such appeal is filed within a period of four weeks from today, the learned CIT (Appeals) shall decide the same, in DATE OF ORDER: 18/07/2016 IN WP NO.56315/13 IBM INDIA PRIVATE LIMITED VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX & ORS 4/4 accordance with law, on merits, without raising objection as to the limitation. SD/- JUDGE Rd/- "