PR COMMISSIONER OF INCOME TAX - 7 vs. M/S TESCO HINDUSTHAN SERVICE CENTRE PVT LTD

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ITA/414/2017HC KarnatakaKAHC01032197201707 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question raised in the appeal was answered against the appellants by this Court in the case of CIT v. Tata Elxsi Ltd. ([2012] 349 ITR 98 (Karn)). Consequently, the appeal was dismissed. The reasoning is that the present appeal concerns a legal issue that has already been decided by the same High Court in a previous, similar case. The ratio decidendi is that if a legal question has been authoritatively decided by a higher court within its jurisdiction, subsequent appeals raising the same question should follow that precedent. The operative direction was to dismiss the appeal.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax-7 and Deputy Commissioner of Income Tax against an order passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bengaluru. The appeal pertains to the assessment year 2010-2011. The ITAT's order being challenged is dated January 25, 2017, in appeal proceedings No. IT(TP)A.No.191/Bang/2015. The appellants are seeking to set aside the ITAT's order and have substantial questions of law formulated.

What were the issues?

1. Whether the issue raised in this appeal is covered by the decision of this Court in CIT v. Tata Elxsi Ltd. ([2012] 349 ITR 98 (Karn))? (Question of law) Assessee's Contentions: The judgment does not record any specific contentions made by the assessee (M/s. Tesco Hindustan Service Centre Pvt. Ltd.). Revenue's Contentions: The learned counsel for the appellants (Revenue) fairly submits that the question raised in this appeal has been answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. ([2012] 349 ITR 98 (Karn)).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.414/2017

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF NOVEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.414/2017

BETWEEN :

1.

PR. COMMISSIONER OF INCOME TAX-7 C.R.BUILDINGS, QUEENS ROAD BANGALORE-560 001

2.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1) BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S.TESCO HINDUSTHAN SERVICE CENTRE PVT. LTD., NO.81 & 82, EPIP AREA RESEARCH CENTRE-2 WHITEFIELD BANGALORE-560 095

...RESPONDENT

(RESPONDENT SERVED)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED 25.01.2017 PASSED BY THE ITAT, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS

ITA No.414/2017

-2- NO.IT(TP)A.NO.191/BANG/2015 FOR THE ASSESSMENT YEAR 2010-2011.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing 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/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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