PR. COMMISSIONER OF vs. M/S NORTHERN OPERATING

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ITA/218/2017HC KarnatakaKAHC01030730201705 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, while hearing the appeal, noted that the question raised in the present appeal had already been decided against the appellants by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Based on this precedent, the Court found no reason to entertain the appeal. Therefore, the appeal was dismissed. The specific reasoning from the cited precedent is not elaborated upon in this judgment, but it formed the basis for the dismissal. No issues were left undecided.

What were the facts?

The appellants, the Principal Commissioner of Income Tax-5 and the Deputy Commissioner of Income Tax, Circle 12(2), Bangalore, have filed an appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenges an order dated December 13, 2016, passed by the Income Tax Appellate Tribunal (ITAT) ‘B’ Bench, Bengaluru, in IT (TP) A No.206/Bang/2014 for the Assessment Year 2009-2010. The respondent is M/s. Northern Operating Services Pvt. Ltd. The appeal was filed seeking formulation of substantial questions of law and to set aside the ITAT's order.

What were the issues?

1. Whether the substantial question of law raised in this appeal is answered against the appellants by this Court? (Question of law) The appellants' contention is that the question raised in this appeal has been answered against them by a previous decision of the High Court. The revenue's argument is not recorded in the judgment. The assessee's argument is not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.218/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF DECEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.218/2017

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX-5

BMTC COMPLEX

KORAMANGALA

BANGALORE – 560 001

2.

DY.COMMISSIONER OF INCOME TAX

CIRCLE 12(2)

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S. NORTHERN OPERATING SERVICES PVT. LTD. 2ND FLOOR, RMZ ECO SPACE CAMPUS, 1-C, SARJAPUR OUTER RING ROAD BELLANDUR VILLAGE VARTHUR HOBLI BANGALORE – 560 013

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE

ITA No.218/2017

-2-

ORDER DATED 13.12.2016 PASSED BY THE ITAT ‘B’ BENCH, BENGALURU IN IT (TP) A NO.206/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed. Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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