THE PR COMMISSIONER vs. M/S MPHASIS

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ITA/227/2017HC KarnatakaKAHC01032221201707 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the question raised in the present appeal has already been answered against the appellants (Revenue) by the same Court in a previous case, The Pr. Commissioner of Income Tax-4 & another vs. M/s. Mphasis Ltd in ITA No.8/2016, decided on 16.06.2016. Based on this prior decision, the High Court dismissed the present appeal. The specific issue decided in the prior case, which is now being applied, is not detailed in this judgment, nor are the specific grounds or findings of the Tribunal. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal is filed by the Principal Commissioner of Income-Tax-4 and Commissioner of Income-Tax-III, Bengaluru (the Revenue) against the order dated 24.06.2016 passed by the Income-Tax Appellate Tribunal, 'B' Bench, Bengaluru. The assessment year in question is 2004-2005. The appeal is filed under Section 260-A of the Income Tax Act, 1961, seeking to formulate substantial questions of law and set aside the Tribunal's order. The respondent is M/s. Mphasis Ltd.

What were the issues?

1. Whether the High Court should formulate substantial questions of law arising from the Income-Tax Appellate Tribunal's order dated 24.06.2016 for the assessment year 2004-2005, concerning the appeal filed by the Revenue against M/s. Mphasis Ltd. The Revenue's contention, as indicated by the filing of the appeal, is that there are substantial questions of law that warrant consideration by the High Court. The judgment does not record specific arguments made by the Revenue or the Assessee before the High Court regarding the merits of the case. However, the learned counsel for the appellants (Revenue) made a submission regarding the question raised in the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.227/2017

-1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH 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.227/2017

BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME-TAX -4

C.R. BUILDINGS, QUEENS ROAD

BENGALURU

2.

THE COMMISSIONER OF INCOME TAX-III

BENGALURU

...APPELLANTS

(BY SRI SANMATHI E.I, ADVOCATE)

AND :

M/S.MPHASIS LTD ABACUS SQUARE BAGMANE WORLD TECHNOLOGY CENTRE, BLOCK-B, 1ST FLOOR, K.R. PURAM MARATHHALLI, DODDENKUNDI BENGALURU-560 048

...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 APPELLATE ORDER DATED:24.06.2016 PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, “B” BENCH, BENGALURU IN ITA NO.652/BANG/2014, FOR THE ASSESSMENT YEAR 2004-2005.

ITA No.227/2017

-2 THIS INCOME TAX APPEAL COMING ON FOR HEARING – INTERLOCUTORY APPLICATION THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

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 The Pr. Commissioner of Income Tax-4 & another vs. M/s. Mphasis Ltd in ITA No.8/2016 (DD 16.06.2016). The appeal is accordingly dismissed.

Appeal dismissed.

Sd/- JUDGE

Sd/- JUDGE

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