THE PR COMMISSIONER OF INCOME TAX vs. M/S BRITISH ENGINES (INDIA) PVT LTD

PDF · subscribers
ITA/417/2016HC KarnatakaKAHC01038535201631 July 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 learned counsel for the appellants fairly submitted that the question raised in this appeal had already been answered against the appellants by this Court in the case of CIT v. Yokogawa India Ltd. reported in [2012] 341 ITR 385 (Karn). Therefore, based on this submission and the precedent, the appeal was accordingly dismissed. No specific finding on the merits of the original dispute was recorded as the appeal was disposed of on the concession made by the appellant's counsel. The operative direction was to dismiss the appeal.

What were the facts?

The appellants, the Principal Commissioner of Income-tax and the Income-tax Officer, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order dated 22.01.2016 passed by the Commissioner of Income-tax (Appeals) in ITA No.1278/BANG/2014. The assessment year in question is 2009-2010. The respondent is M/s. British Engines (India) Pvt. Ltd. The appeal was filed seeking formulation of a substantial question of law and setting aside the appellate order.

What were the issues?

1. Whether the substantial question of law, as framed by the appellants, is to be decided in favour of the appellants or the respondent, concerning the appellate order dated 22.01.2016 passed in ITA No.1278/BANG/2014 for the assessment year 2009-2010. Assessee's Contention: The judgment does not record any specific contentions made by the respondent assessee. The counsel for the appellants fairly submitted that the question raised in this appeal has already been answered against the appellants by this Court. Revenue's Contention: The appellants (Revenue) are seeking to formulate a substantial question of law and set aside the appellate order. They rely on the fact that the question raised in the appeal has been answered against them by this Court in a previous decision.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.417/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 31ST DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.417/2016

BETWEEN :

1.

THE PR.COMMISSIONER OF INCOME-TAX

CIT (A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU-560 095

2.

THE INCOME-TAX OFFICER

WARD-1(1)(4), PRESENT ADDRESS

7TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU-560 095

...APPELLANTS

(BY SRI ARAVIND.K.V. ADVOCATE)

AND :

M/S.BRITISH ENGINES (INDIA) PVT.LTD., NO.6A, ATTIBELE INDUSTRIAL AREA BENGALURU-562 107

...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:22.01.2016 PASSED IN ITA NO.1278/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010.

ITA No.417/2016

-2-

THIS INCOME TAX APPEAL 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. Yokogawa India Ltd. [2012] 341 ITR 385 (Karn). The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →