THE PR COMMISSIONER OF INCOME TAX vs. M/S AT & T GLOBAL BUSINESS SERVICES INDIA PVT LTD

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ITA/418/2016HC KarnatakaKAHC01049841201631 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The Court noted that the learned counsel for the appellants (Revenue) 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. Tata Elxsi Ltd. [2012] 349 ITR 98 (Karn). Therefore, based on this submission and the precedent, the appeal was dismissed. No specific finding on the merits of the issue was recorded as the appeal was disposed of on the basis of a prior ruling. The operative direction was to dismiss the appeal.

What were the facts?

The appeal is filed by the Revenue (Principal Commissioner of Income-Tax and Income-Tax Officer) against the order dated 08.01.2016 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1604/BANG/2012. The assessment year in question is 2008-2009. The respondent is M/s. AT & T Global Business Services India Pvt. Ltd. The Revenue is seeking to formulate substantial questions of law and set aside the ITAT's order. The High Court is hearing the appeal for admission.

What were the issues?

1. Whether the substantial question of law, as sought to be formulated by the appellants, is to be decided in favour of the appellants or the respondent. The appellants (Revenue) are seeking to set aside the order of the ITAT. The respondent (assessee) is not recorded as having made any specific arguments in this judgment. The appellants' contention is that the issue raised in the appeal should be decided in their favour. The judgment does not explicitly state the specific question of law or the provision it turns on, but it implies a dispute regarding the ITAT's decision. The revenue relies on the fact that the question raised in this appeal was answered against them in a previous case.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.418/2016

-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.418/2016

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)(2), PRESENT ADDRESS

7TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU-560 095

...APPELLANTS

(BY SRI ARAVIND K.V. ADVOCATE)

AND :

M/S. AT & T GLOBAL BUSINESS SERVICES INDIA PVT. LTD. BLOCK A, GROUND FLOOR SALARPURIA, SOFTZONE BELLANDUR POST 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: 08.01.2016 PASSED IN ITA NO.1604/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009.

ITA No.418/2016

-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. Tata Elxsi Ltd. [2012] 349 ITR 98 (Karn). The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

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