THE PR COMMISSIONER OF INCOME TAX vs. M/S BANGALORE INTERNATIONAL

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ITA/377/2017HC KarnatakaKAHC01031949201719 September 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The decision was based on the submission of both parties that the questions of law in this appeal were identical to those in ITA No.329/2017. Consequently, for the reasons stated in the judgment for ITA No.329/2017, this appeal was also dismissed. No specific findings on any particular issue were recorded in this judgment, nor were any substantial questions of law formulated or decided. The operative direction was the dismissal of the appeal, with no costs.

What were the facts?

This appeal was filed by the Revenue (The Pr Commissioner of Income Tax and The Deputy Commissioner of Income-Tax) against an order dated 27/09/2016 passed in ITA No.510/BANG/2014 by the Income Tax Appellate Tribunal (ITAT) for the Assessment Year 2010-2011. The assessee is M/s Bangalore International Airport Ltd. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The High Court noted that the questions raised in this appeal were identical to those in another appeal, ITA No.329/2017.

What were the issues?

The High Court was asked to formulate and decide substantial questions of law arising from the ITAT's order. The judgment does not explicitly state the specific questions of law or the arguments presented by the assessee and the revenue. It only records that the learned advocates on both sides submitted that the questions raised in this appeal were identical to those in ITA No.329/2017. Therefore, the specific contentions of the assessee and the revenue, along with any authorities or precedents they relied upon, are not recorded in this judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 377 of 2017

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA INCOME TAX APPEAL NO. 377 OF 2017

BETWEEN: 1. THE PR COMMISSIONER OF INCOME TAX CIT(A), 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(2), PRESENT ADDRESS, CIRCLE-1(1)(2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. …APPELLANTS (BY SRI. E.I.SANMATHI.,ADVOCATE) AND: M/S BANGALORE INTERNATIONAL AIRPORT LTD., ADMINISTRATION BLOCK, BIAL, DEVANAHALLI, BENGALURU-560300. PAN:AABC 8973D. …RESPONDENT (BY SRI.T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)

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ITA No. 377 of 2017

THIS INCOME TAX APPEAL IS UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/09/2016 PASSED IN ITA NO.510/BANG/2014, FOR THE ASSESSMENT YEAR 2010-2011 PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

THIS INCOME TAX APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT

Learned advocates on both sides submit that the questions raised in this appeal, are identical to the one in ITA No.329/2017. Their submission is placed on record.

2.

For the reasons stated in ITA No.329/2017, the appeal is dismissed.

No costs.

Sd/- JUDGE

Sd/- JUDGE

HA/- List No.: 1 Sl No.: 24.2

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