PR. COMMISSIONER vs. M/S SAFRAN ENGINEERING SERVICES INDIA PVT LTD

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ITA/451/2016HC KarnatakaKAHC01043044201631 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, after hearing the learned counsel for the appellants, noted the submission that the question raised in the appeal had already been answered against the appellants by this Court in the case of CIT v. Yokogawa India Ltd. [2012] 341 ITR 385 (Karn). Consequently, the High Court dismissed the appeal. The specific issue decided in CIT v. Yokogawa India Ltd. is not detailed in this judgment, but the principle is that the present appeal is bound by that precedent. No other issues were decided, and no operative directions were given other than the dismissal of the appeal.

What were the facts?

The appellants, the Principal Commissioner of Income Tax-6 and the Deputy Commissioner of Income Tax, Circle 12(3), Bangalore, have filed an appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenges an order dated 09.03.2016 passed by the Income Tax Appellate Tribunal, 'A' Bench, Bengaluru, in ITA No.1310/BANG/2011. This order pertains to the assessment year 2005-2006. The respondent is M/s. Safran Engineering Services India Pvt. Ltd. The High Court of Karnataka is hearing the appeal.

What were the issues?

1. Whether the question of law raised in this appeal has been answered against the appellants by this Court. The appellants' counsel submits that the question raised in the appeal has been answered against them by this Court in CIT v. Yokogawa India Ltd. [2012] 341 ITR 385 (Karn). The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.451/2016

-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.451/2016

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX-6

BMTC COMPLEX

KORAMANGALA

BANGALORE

2.

DEPUTY COMMISSIONER OF

INCOME TAX

CIRCLE 12(3), BANGALORE

...APPELLANTS

(BY SRI SANMATHI.E.I, ADVOCATE)

AND :

M/S. SAFRAN ENGINEERING SERVICES INDIA PVT. LTD CSRIE, NO.32, GRAPE GARDEN 17TH ‘H’ MAIN ROAD, VI-BLOCK KORAMANGALA,BANGALORE-560 095 ...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED:09.03.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,‘A’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA NO.1310/BANG/2011,FOR THE ASSESSMENT YEAR 2005- 2006.

ITA No.451/2016

-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

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