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

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ITA/204/2021HC KarnatakaKAHC01015485202105 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 view of the submission by the Revenue 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, dismissed the appeal. The questions of law were answered in favour of the assessee and against the Revenue. No costs were awarded. The specific findings on the merits of the case or the ratio decidendi for the decision in ITA No.181/2019 are not detailed in this judgment, as the dismissal was based on the similarity of the issue and a prior disposal.

What were the facts?

The Revenue, comprising the Commissioner of Income Tax (International Taxation) and the Deputy Commissioner of Income Tax (International Taxation), Circle-1(1), Bengaluru, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in C.O.No.110/BANG/2018, which arose from ITA No.1693/BANG/2018. The assessment year in question is 2012-2013. The Revenue sought to set aside the ITAT's order and confirm the orders of the Appellate Commissioner and the Deputy Commissioner of Income Tax. The assessee is M/s. Mphasis Ltd.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the order of the ITAT concerning assessment year 2012-2013. The Revenue contended that the issue in this appeal is similar to the one decided in ITA No.181/2019. The assessee's arguments are not recorded in the judgment. The Revenue relied on the similarity of the issue with ITA No.181/2019, which was disposed of on 29.11.2022.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 204 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. 204 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.110/BANG/2018 IN ITA NO.

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

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ITA No. 204 of 2021

1693/BANG/2018 DATED 27/11/2019 FOR ASSESSMENT YEAR 2012- 2013 ANNEXURE-D AND CONFIRM 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

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