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

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ITA/94/2020HC KarnatakaKAHC01014286202005 December 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal filed by the Revenue. The Court noted the submission by the Revenue's counsel that the issue in the present appeal was similar to the one in ITA No.181/2019, which had been disposed of on 29.11.2022. Consequently, following the precedent, the appeal was dismissed. The questions of law were answered in favour of the assessee and against the Revenue. No specific reasoning or ratio decidendi was provided beyond the reliance on the prior judgment. No operative directions were issued, and no issues were left undecided.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax (collectively referred to as the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru. The appeal is filed under Section 260-A of the Income Tax Act, 1961, challenging the ITAT's decision in ITA No.971/BANG/2019 for the Assessment Year 2015-2016. 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.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its decision concerning the assessment year 2015-2016, as challenged by the Revenue under Section 260-A of the Income Tax Act, 1961. The Revenue contended that the issue in this appeal is identical to the one decided in ITA No.181/2019, which was disposed of on 29.11.2022. The Revenue's submission implies that the outcome of this appeal should follow the precedent set in the earlier case. No specific arguments from the assessee were 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

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ITA No. 94 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. 94 OF 2020 BETWEEN:

1.

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

2.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -1(2), 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA 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.971/BANG/2019 DATED 28.08.2019 FOR ASSESSMENT YEAR 2015-2016 ANNEXURE-C

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

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ITA No. 94 of 2020

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 FINAL HEARING 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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