THE PR COMMISSIONER OF INCOME TAX vs. M/S HEWLETT PACKARD GLOBAL

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ITA/352/2017HC KarnatakaKAHC01031651201702 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. The Court noted the submission by the learned counsel for the appellants that the question raised in the appeal had been decided against the appellants by a previous judgment of the same Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Therefore, following the precedent set in CIT v. Tata Elxsi Ltd., the appeal was dismissed. The specific issue decided in CIT v. Tata Elxsi Ltd. is not detailed in this judgment, but it forms the basis for the dismissal of the present appeal. No issue was left undecided.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income-tax and the Deputy Commissioner of Income-tax (Appellants) against an order passed by the Income-tax Appellate Tribunal (ITAT) 'B' Bench, Bengaluru, in ITA No.1371/BANG/2015. The assessment year in question is 2009-2010. The appeal is filed under Section 260-A of the Income-tax Act, 1961. The respondent is M/s Hewlett Packard Global Soft Pvt. Ltd. The High Court of Karnataka at Bengaluru is hearing the appeal.

What were the issues?

1. Whether the ITAT order dated 30.09.2016 in ITA No.1371/BANG/2015, concerning the assessment year 2009-2010, is sustainable in law? The Appellants' contention is that the substantial question of law raised in this appeal should be formulated and the ITAT's order set aside. The judgment records that the learned counsel for the appellants fairly submitted that the question raised in this appeal has already been answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. No specific arguments from the Respondent are recorded.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.352/2017

-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.352/2017

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-3(1)(2), 2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

..APPELLANTS

(BY SRI ARVIND K.V, ADVOCATE)

AND :

M/S HEWLETT PACKARD GLOBAL SOFT PVT.LTD. NO.39, 40, ELECTRONIC CITY PHASE-I, BENGALURU

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, PRAYING TO FORULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED:30.09.2016 PASSED BY THE ITAT ‘B’ BENCH IN ITA NO.1371/BANG/2015, FOR THE ASSESSMENT YEAR 2009-2010.

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

ITA No.352/2017

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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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