THE COMMISSIONER OF INCOME TAX vs. M/S MANTHAN SOFTWARE SERVICES PVT LTD

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ITA/88/2020HC KarnatakaKAHC01014283202005 December 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in its order dated December 5, 2022, dismissed the appeal filed by the Revenue. The Court noted the submission by the Revenue's counsel that the issue in this appeal was similar to a previously disposed of appeal (ITA No. 181/2019). Consequently, the questions of law were answered in favour of the assessee and against the Revenue. No specific reasoning for this decision beyond the similarity to the prior case is provided. The operative direction is the dismissal of the appeal. No costs were awarded. No issues were expressly left undecided.

What were the facts?

This case involves an appeal filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax, International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order, dated August 28, 2019, in ITA No. 969/Bang/2019, pertained to Assessment Year 2013-2014. The Revenue sought to set aside the ITAT's order, which had confirmed the order of the Appellate Commissioner and the Deputy Commissioner of Income Tax. The assessee is M/s Manthan Software Services Pvt. Ltd. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should admit the appeal for hearing, considering the questions of law raised by the Revenue. (Mixed question of law and fact, concerning Section 260-A of the Income Tax Act, 1961). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue submitted that the issue involved in this appeal is similar to the one in ITA No. 181/2019, which was disposed of on November 29, 2022. This implies the Revenue believed the appeal had merit and sought its admission and allowance.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

ITA No. 88 of 2020

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 88 OF 2020

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -1(2), 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095

…APPELLANTS (BY SRI. ARAVIND K V, STANDING COUNSEL)

AND:

M/S MANTHAN SOFTWARE SERVICES PVT. LTD. NO.40/4, LAVELLE ROAD BENGALURU – 560 001 PAN AADCM 7750M …RESPONDENT

(BY SMT.GEETHA RANI.K, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO.969/BANG/2019 DATED 28.08.2019 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE-C AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF

Digitally signed by K S RENUKAMBA Location: High Court of Karnataka

- 2 -

ITA No. 88 of 2020

INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR ADMISSION THIS DAY, P.S.DINESH KUMAR J, DELIVERED THE FOLLOWING:

ORDER

Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue submitted that the issue involved in this appeal is similar to the one in ITA No.181/2019 disposed of on 29.11.2022.

2.

In view of the said submission, appeal is dismissed. The questions of law are answered in favour of the assessee and against the Revenue. No costs. Sd/- JUDGE

Sd/- JUDGE

AKC List No.: 1 Sl No.: 58

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