PR. COMMISSIONER OF vs. M/S WRENCH SOLUTIONS PVT LTD

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ITA/463/2017HC KarnatakaKAHC01035789201713 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the appellants submitted that the question of law raised in the appeal had been answered against the appellants by this Court in the case of CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Based on this submission, the High Court dismissed the application for condonation of delay in filing the appeal and the appeal itself. The ratio decidendi is that if a substantial question of law has already been decided by the High Court against the appellant in a similar case, there is no need to re-examine the same question, and the appeal can be dismissed on that ground, along with the delay condonation application.

What were the facts?

The appellants, the Principal Commissioner of Income Tax-7 and the Income Tax Officer, Ward 12(2), Bangalore, have filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order dated 27.12.2016 passed by the ITAT SMC-A Bench, Bangalore, in ITA No.1809/Bang/2016 for the assessment year 2010-2011. The respondent is M/s Wrench Solutions Pvt. Ltd. The appeal was filed with a delay, for which an application for condonation of delay (IA.No.1/2017) was also filed. The High Court of Karnataka at Bengaluru was hearing the appeal.

What were the issues?

1. Whether the substantial question of law raised in the appeal is to be formulated and decided by the High Court. (Mixed question of law and fact, turning on the interpretation of Section 260-A of the Income Tax Act, 1961). The appellants' contention is that the question of law raised in their appeal has already been answered against them by the High Court in a previous decision. Therefore, they submit that the appeal should be dismissed. The respondent'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.463/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 13TH DAY OF DECEMBER 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.463/2017

BETWEEN :

1.

PR. COMMISSIONER OF

INCOME TAX-7

BMTC COMPLEX

KORAMANGALA

BANGALORE

2.

THE INCOME TAX OFFICER

WARD 12(2), BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S WRENCH SOLUTIONS PVT. LTD. NO.76, FACILE TOWERS VICTORIA ROAD BANGALORE – 560 047

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 27.12.2016 PASSED BY THE ITAT SMC-A BENCH, BANGALORE IN ITA NO.1809/BANG/2016 FOR THE ASSESSMENT YEAR 2010-2011.

ITA No.463/2017

-2-

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

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants submits that the question of law raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. IA.No.1/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed. Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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