PR COMMISSIONER vs. M/S AFFILIATED COMPUTER

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ITA/220/2017HC KarnatakaKAHC01031789201703 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, comprising H.G. Ramesh, J. and K.S. Mudagal, J., dismissed the appeal. The Court noted the submission of the learned counsel for the appellants that the question raised in the present appeal had been answered against the appellants by a previous decision of the same Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Based on this concession and the precedent, the Court found no merit in the appeal and accordingly dismissed it. The operative direction is the dismissal of the appeal.

What were the facts?

The appellants, the Pr. Commissioner of Income-Tax-7 and the Deputy Commissioner of Income-Tax, Circle 11(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 dated 26.08.2016 passed by the Income Tax Appellate Tribunal, 'B' Bench, in ITA No.931/BANG/2011. The assessment year in question is 2007-2008. The respondent is M/s. Affiliated Computer Services of India Pvt. Ltd. The appeal was filed seeking formulation of a substantial question of law and to set aside the Tribunal's order.

What were the issues?

The appeal raises a substantial question of law regarding the correctness of the order passed by the Income Tax Appellate Tribunal. The specific question of law is not explicitly formulated in the judgment. However, the appellants' counsel submitted that the question raised in the appeal has already been answered against the appellants by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The judgment does not record any specific arguments made by the respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.220/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3RD DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.220/2017

BETWEEN :

1.

PR.COMMISSIONER OF INCOME-TAX-7

BMTC COMPLEX, KORAMANGALA

BENGALURU

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 11(1)

BENGALURU

...APPELLANTS

(BY SRI E.I.SANMATHI. STANDING COUNSEL)

AND :

M/S.AFFILIATED COMPUTER SERVICES OF INDIA PVT. LTD. LEVEL 6, ITPL INNOVATOR BLOCK, WHITE FIELD ROAD BENGALURU-560 066

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED: 26.08.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH IN APPEAL PROCEEDINGS IN ITA NO.931/BANG/2011, FOR THE ASSESSMENT YEAR 2007- 2008.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

ITA No.220/2017

-2-

JUDGMENT

H.G.RAMESH, J. (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/-

JUDGE

Sd/-

JUDGE

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