THE PR COMMISSIONER OF INCOME TAX vs. M/S EMC DATA STORAGE

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ITA/340/2017HC KarnatakaKAHC01033123201702 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal filed by the revenue. The Court noted the submission made by the learned counsel for the appellants (revenue) that the substantial question of law raised in the present appeal had already been decided against the revenue by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Based on this concession, the Court found no reason to entertain the appeal and accordingly dismissed it. The ratio decidendi is that if a similar substantial question of law has been decided by the High Court, a subsequent appeal raising the same issue is likely to be dismissed. No specific issue was left undecided; the appeal was disposed of on the basis of precedent.

What were the facts?

The appellants, the Principal Commissioner of Income-tax and the Deputy Commissioner of Income-tax, 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 21.10.2016 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench, in ITA No.1675/BANG/2012. The assessment year in question is 2008-2009. The respondent is M/s EMC Data Storage Systems (India) Pvt. Ltd. The appeal was filed seeking formulation of a substantial question of law and to set aside the ITAT's order.

What were the issues?

1. Whether the substantial question of law, which is the subject matter of this appeal, is answered against the appellants by this Court? The revenue's contention, as presented by their learned counsel, is that the question raised in this appeal has already been answered against them by a previous decision of the High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The revenue's submission is accepted by the Court, leading to the dismissal of the appeal. No specific arguments were recorded for 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.340/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2ND 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.340/2017

BETWEEN :

1.

THE PR.COMMISSIONER OF INCOME-TAX,CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-11(3), PRESENT ADDRESS

CIRCLE-2(1)(1)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

..APPELLANTS

(BY SRI ARAVIND K.V, ADVOCATE)

AND :

M/S EMC DATA STORAGE SYSTEMS (INDIA) PVT. LTD., BAGAMANE CONSTRUCTION PVT. LTD. SEZ, OUTER RING ROAD, MAHADEVAPURA K.R.PURAM, DODDANAKKUNDI VILLAGE BENGALURU.

...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:21.10.2016 PASSED BY THE ITAT ‘B’

ITA No.340/2017

-2-

BENCH IN ITA NO.1675/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009.

THIS ITA COMING ON FOR ADMISSION, 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 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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