THE COMMISSIONER OF INCOME TAX vs. M/S MPHASIS LTD

PDF · subscribers
ITA/203/2021HC KarnatakaKAHC01015479202105 December 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in its order dated 5th December 2022, dismissed the appeal filed by the Revenue. The Court's decision was based on the submission made by the Revenue's counsel that the issue in the present appeal was identical to that in ITA No. 181/2019, which had already been disposed of. Consequently, the questions of law were answered in favour of the assessee and against the Revenue. No specific reasoning beyond the similarity to the prior case was provided. The operative direction was the dismissal of the appeal, with no costs awarded.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax, International Taxation, Bengaluru, against M/s. Mphasis Ltd. The appeal is filed under Section 260-A of the Income Tax Act, 1961, challenging an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order, dated 27/11/2019, in C.O.No.109/Bang/2018 in ITA No. 1692/Bang/2018, pertains to Assessment Year 2011-2012. The ITAT had confirmed the order of the Appellate Commissioner, which in turn had confirmed the order passed by the Deputy Commissioner of Income Tax. The specific amount in dispute is not recorded in the judgment.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the order of the ITAT, considering the issue is similar to a previously decided case. (Question of law) Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue, through its counsel, submitted that the issue involved in this appeal is similar to the one in ITA No.181/2019, which was disposed of on 29.11.2022. The Revenue relied on the outcome of that appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

ITA No. 203 of 2021

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 203 OF 2021 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -1(1), 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 …APPELLANTS (BY SRI.ARAVIND K V, STANDING COUNSEL)

AND:

M/S.MPHASIS LTD BAGMANE WORLD TECHNOLOGY CENTRE MARATHAHALLI OUTER RING ROAD DODDANAKHUNDI VILLAGE BENGALURU – 560 048 PAN-AAACB6820C …RESPONDENT (BY SMT.TANMAYEE RAJKUMAR.,ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.No.109/Bang/2018 in ITA NO.

Digitally signed by K S RENUKAMBA Location: High Court of Karnataka

- 2 -

ITA No. 203 of 2021

1692/BANG/2018 DATED 27/11/2019 FOR ASSESSMENT YEAR 2011- 2012 ANNEXURE-D CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU.

THIS APPEAL, COMING ON FOR FINAL HEARING THIS DAY, P.S.DINESH KUMAR J, DELIVERED THE FOLLOWING:

JUDGMENT

Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue submitted that the issue involved in this appeal is similar to the one in ITA No.181/2019 disposed of on 29.11.2022.

2.

In view of the said submission, appeal is dismissed. The questions of law are answered in favour of the assessee and against the Revenue. No costs.

Sd/- JUDGE

Sd/- JUDGE AKC

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →