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

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ITA/206/2021HC KarnatakaKAHC01015481202105 December 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the submission by the Revenue's counsel that the issue involved in the present appeal was similar to the one decided in ITA No. 181/2019. Consequently, the High Court held that the questions of law were answered in favor of the assessee and against the Revenue. No specific reasoning beyond the similarity to a previous case is provided. The operative direction was the dismissal of the appeal, with no costs awarded.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax (collectively referred to as the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is M/s. Mphasis Ltd. The appeal challenges the ITAT's decision in ITA No. 1693/Bang/2018, dated November 27, 2019, pertaining to Assessment Year 2012-2013. The Revenue sought to set aside the ITAT's order, confirm the order of the Appellate Commissioner, and uphold the order of the Deputy Commissioner of Income Tax. The High Court of Karnataka heard the appeal.

What were the issues?

The primary issue before the High Court was whether to allow the appeal filed by the Revenue against the ITAT's order. The Revenue contended that the issue in this appeal was identical to the one decided in ITA No. 181/2019. The judgment does not explicitly state the specific questions of law framed by the Tribunal or the detailed arguments of both the assessee and the revenue on the merits of the case. However, it is implied that the Revenue sought to overturn the ITAT's decision which had favored the assessee, as the High Court noted that the questions of law were answered in favor of the assessee and against the Revenue.

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. 206 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. 206 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 ITA NO.1693/BANG/2018 DATED

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

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ITA No. 206 of 2021

27/11/2019 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-D AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM 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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