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

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ITA/90/2020HC KarnatakaKAHC01014288202005 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 5th December 2022, dismissed the appeal filed by the Revenue. The Court's decision was based on the submission made by the learned Senior Standing Counsel for the Revenue, who stated that the issue involved in the present appeal was identical to that in ITA No. 181/2019, which had been disposed of on 29.11.2022. Consequently, the High Court followed its previous decision. The questions of law were answered in favour of the assessee and against the Revenue. No costs were awarded. The operative direction is the dismissal of the appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax (appellants) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru. The respondent is M/s. Manthan Software Services Pvt. Ltd. The appeal challenges the ITAT's order dated 28.08.2019 for the Assessment Year 2016-2017, which had confirmed the order of the Appellate Commissioner and, by extension, the order of the Deputy Commissioner of Income Tax. The High Court of Karnataka was hearing this appeal under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should admit the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, on the grounds raised. The Revenue contended that the issue involved in this appeal is similar to the one decided in ITA No. 181/2019, which was disposed of on 29.11.2022. The Revenue sought to set aside the ITAT's order and confirm the orders of the lower authorities. The judgment does not record any specific arguments from the assessee's side regarding the merits of the case, but their position is implicitly that the ITAT's order was correct. The core of the dispute, as indicated by the Revenue's submission, revolves around a point of law or mixed law and fact that was previously adjudicated in a similar appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No. 90 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. 90 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 ROABENGALURU – 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.972/BANG/2019

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

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ITA No. 90 of 2020

DATED 28.08.2019 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE-C AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGALURU AND ETC.

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

JUDGMENT

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

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