PR COMMISSIONER vs. M/S AFFILIATED COMPUTER

PDF · subscribers
ITA/221/2017HC KarnatakaKAHC01031570201703 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in its judgment, noted that the learned counsel for the appellants fairly submitted that the question raised in the present 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)]. Based on this submission, the Court found no reason to entertain the appeal further. The appeal was accordingly dismissed. The specific issue decided in CIT v. Tata Elxsi Ltd. is not detailed in this judgment, but it formed the basis for the dismissal of the current appeal. No other issues were expressly left undecided.

What were the facts?

The appellants, the Principal Commissioner of Income-tax-7 and the Deputy Commissioner of Income-tax, have filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order dated April 27, 2016, passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, in ITA No. 1303/Bang/2010. This order pertains to the assessment year 2006-2007. The appeal challenges the ITAT's decision concerning the respondent, M/s. Affiliated Computer Services of India Pvt. Ltd. The specific amount in dispute is not recorded in the judgment. The procedural history leading to this appeal involves the ITAT's order which is now under challenge before the High Court.

What were the issues?

1. Whether the substantial question of law formulated in the appeal is to be decided in favour of the appellants or the respondent, concerning the assessment year 2006-2007. The appellants' contention is that the question raised in this appeal has been answered against them by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The respondent's contentions are not recorded in the judgment. The judgment does not mention any specific arguments or reliance on any authorities, circulars, or precedents by either party, other than the appellants' submission regarding the precedent set by this Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.221/2017

-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.221/2017

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. UNIT A, 5TH FLOOR, AVIATOR BUILDING ASCENDAS ITPB SEZ INTERNATIONAL TECH PARK 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: 27.04.2016 PASSED BY THE ITAT ‘A’ BENCH IN ITA NO.1303/BANG/2010, FOR THE ASSESSMENT YEAR 2006-2007.

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

ITA No.221/2017

-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

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →