THE COMMISSIONER OF INCOME TAX vs. KARNATAKA POWER TRANSMISSION CORPORATION LTD

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ITA/218/2012HC KarnatakaKAHC01032138201212 September 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in view of its prior decision in I.T.A.No.337/2011, has answered the questions of law that arose in the memorandum of appeal against the revenue. Consequently, the appeal filed by the revenue has been dismissed. The reasoning is based on the precedent set by the court in the aforementioned case, indicating that the issues raised by the revenue were already decided unfavourably to them. No specific findings on individual issues are detailed, as the dismissal is based on the overarching legal questions being answered against the revenue.

What were the facts?

The Commissioner of Income Tax and the Assistant Commissioner of Income Tax (Appellants) have filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order dated January 31, 2012, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No. 315/Bang/2011. The assessment year in question is 2009-2010. The ITAT's order was against the revenue. The appellants seek to set aside the ITAT's order and confirm the orders of the Appellate Commissioner and the Assistant Commissioner of Income Tax - TDS.

What were the issues?

1. Whether the substantial questions of law formulated in the memorandum of appeal are to be answered in favour of the revenue. The revenue contends that the questions of law should be answered in their favour, leading to the setting aside of the ITAT's order. The respondent (Karnataka Power Transmission Corporation Ltd.) has not recorded arguments in the judgment. The judgment refers to a previous decision of the High Court in I.T.A.No.337/2011, implying that the questions of law were decided in that context.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA, BANGALORE

DATED THIS THE 12TH DAY OF SEPTEMBER, 2012

PRESENT

THE HON'BLE MR. JUSTICE K.SREEDHAR RAO

AND

THE HON'BLE MR. JUSTICE B.MANOHAR

I.T.A. No. 218 OF 2012

BETWEEN:-

1.

The Commissioner of Income Tax, LTU, JSS Towers, BSK III Stage, Bangalore.

2.

The Asst. Commissioner of Income Tax -TDS, Circle-16(2), HMT Bhavan, Bellary Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate)

AND:-

Karnataka Power Transmission Corporation Ltd., Bangalore Major Works(S) Division, Ananda Rao Circle, Bangalore-560009. Respondent

This I.T.A. is filed U/s.260-A of the I.T. Act, 1961 arising out of Order dated 31.01.2012 passed in ITA

2 No.315/Bang/2011, for the Assessment Year 2009-2010, 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.315/Bang/2011, 31.01.2012 and confirm the order of Appellate Commissioner confirming the order passed by the Assistant Commissioner of Income Tax -TDS, Circle-16(2), Bangalore in the interest of justice and equity.

This appeal is coming on for hearing this day, SREEDHAR RAO, J., delivered the following:

J U D G M E N T

In view of the decision of this Court in I.T.A.No.337/2011, the questions of law arised in the memorandum of appeal are answered against the revenue. Accordingly, the appeal is dismissed.

Sd/- JUDGE

Sd/- JUDGE psg*

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