INFINEON TECHNOLOGIES INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/105/2017HC KarnatakaKAHC01051018201725 October 2018Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, taking note of the submission made by the learned counsel for the appellant that the substantial questions of law stand answered against the petitioner, has dismissed the appeal. The Court followed its earlier decision in Commissioner of Income Tax, International Taxation Vs. Samsung Electronics Co. Ltd., [2011] 16 taxmann.com 141 (Kar.). The specific findings of the ITAT on the substantial questions of law are not detailed in this High Court order, but the dismissal implies an affirmation of the ITAT's decision against the appellant. No issue was expressly left undecided.

What were the facts?

The appellant, Infineon Technologies India Private Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal arose from an order dated September 22, 2016, passed by the Income Tax Appellate Tribunal (ITAT) in IT(TP)A No. 1068/Bang/2011 concerning the assessment year 2007-2008. The appellant sought to have the substantial questions of law formulated and answered in its favor, leading to the setting aside of adverse findings by the ITAT. The respondent is the Deputy Commissioner of Income Tax, Circle 11(4), Bengaluru.

What were the issues?

1. Whether the substantial questions of law proposed by the appellant are to be answered in its favor, thereby allowing the appeal and setting aside the ITAT's findings against the appellant for the assessment year 2007-2008. The appellant's counsel frankly submitted that the substantial questions of law proposed in the matter stand answered against the petitioner. The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

I.T.A.No.105/2017

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 25TH DAY OF OCTOBER , 2018

PRESENT

HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE AND HON’BLE MR.JUSTICE S.G.PANDIT

I.T.A. No.105 OF 2017 BETWEEN:

INFINEON TECHNOLOGIES INDIA PRIVATE LIMITED KALYANI PLATINA, 3RD FLOOR, BLOCK-I # 6 & 24, EPIP ZONE, PHASE I, WHITEFIELD, BENGALURU - 560 066. ... APPELLANT

(BY SRI. ANKUR PAI, ADVOCATE FOR SRI. K. R. VASUDEVAN, ADVOCATE )

AND:

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 11 (4) BENGALURU.

… RESPONDENT

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:22/09/2016 PASSED IN IT(TP)A NO.1068/BANG/2011, FOR THE ASSESSMENT YEAR 2007-2008, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE HON'BLE TRIBUNAL IN IT(TP)A NO. 1068/BANG/2011 DATED:22/09/2016.

THIS ITA COMING ON FOR ADMISSION, THIS DAY CHIEF JUSTICE DELIVERED THE FOLLOWING:

I.T.A.No.105/2017

- 2 -

JUDGMENT Learned counsel for the appellant frankly submits that the substantial questions of law as proposed in this matter stands answered against the petitioner. Taking note of the submissions so made and following the decision in Commissioner of Income Tax, International Taxation Vs. Samsung Electronics Co. Ltd., : [2011] 16 taxmann.com 141 (Kar.), this appeal stands dismissed.

Sd/- CHIEF JUSTICE

Sd/- JUDGE

NG* CT: SK

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