THE COMMISSIONER OF INCOME TAX vs. SAMSUNG ELECTRONICS CO LTD

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ITA/1054/2008HC KarnatakaKAHC01041959200828 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the appeal is maintainable under Section 248(a) of the Income Tax Act, 1961, directly to the Commissioner of Income Tax (Appeals) without assessment by the Assessing Officer in respect of TDS. The Court referred to its decision in ITA No. 1050/2008, which dealt with the same assessee and a similar question. Based on that precedent, the present appeal was disposed of in the same terms. The specific findings on the merits of the ITAT's order or the amount in dispute are not detailed, as the judgment relies on the prior ruling regarding maintainability. The operative direction was to dispose of the appeals in the terms of the cited judgment.

What were the facts?

The Commissioner of Income Tax (Appellants) filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order dated May 9, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore. The ITAT's order was in ITA No. 875/BANG/2007, pertaining to the Assessment Year 2005-06. The appeal challenged the ITAT's confirmation of the orders of the Commissioner of Income Tax (Appeals). The respondent is Samsung Electronics Co., Ltd., India Software Operations. The High Court of Karnataka noted that a similar appeal, ITA No. 1050/2008, concerning the same assessee, had been decided.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, is maintainable. The Revenue contended that the appeal should be allowed and the order of the ITAT set aside. The Assessee's contentions are not recorded in the judgment. The High Court, in its decision, referred to its own prior judgment in ITA No. 1050/2008, which dealt with the maintainability of an appeal under Section 248(a) of the IT Act directly to the Commissioner of Income Tax (Appeals) without assessment by the Assessing Officer in respect of TDS. The question involved in the present case was stated to be similar.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 248(a)

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 28TH DAY OF AUGUST, 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR I.T.A. No. 1054 OF 2008 BETWEEN:- 1. The Commissioner of Income Tax, C.R. Building, Queens Road, Bangalore. 2. The Commissioner of Income Tax, Appeals-IV, C.R. Building, Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:- Samsung Electronics Co., Ltd., India Software Operations, No.67, Infantry Road, Bangalore-560001. Respondent (By Sri Ramesh T. for M/s.Universal Legal, Advocate) This I.T.A. is filed U/s.260-A of the I.T. Act, 1961 arising out of Order dated 09.05.2008 passed in ITA

2 No.875/BANG/2007, for the Assessment Year 2005-06, praying that this Hon’ble Court may be pleased to: (i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.875/BANG/2007, dated 09.05.2008 confirming the orders of the Appellate Commissioner, in the interest of justice and equity. This appeal is coming on for final hearing this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T This Court in ITA No.1050/2008 pertaining to the same assessee, it is held that the appeal is maintainable U/s.248(a) of the I.T. Act directly to the Commissioner of Income Tax appeals without assessment by the Assessing Officer in respect of TDS. The question involved in the present case is similar. Accordingly the appeals are disposed of in the terms in ITA No.1050/2008. Sd/- JUDGE Sd/- JUDGE psg*

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