THE COMMR OF INCOME TAX vs. M/S SONATA INFORMATION TECHNOLOGY LTD

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ITA/957/2008HC KarnatakaKAHC01040508200814 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeal. The decision was based on the Supreme Court's ruling in the case of Commissioner of Income Tax & anr. -vs- Samsung Electronics Co. Ltd. & ors. reported in (2011) 245 CTR (Kar) 481. The Court stated that in view of this Supreme Court decision, the questions of law were answered in favour of the revenue. Consequently, the appeal filed by the Revenue was allowed, and the order passed by the ITAT Bangalore was set aside. No specific issue was left undecided.

What were the facts?

The Commissioner of Income Tax and the Income Tax Officer (Appellants) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order dated April 30, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No. 159/BANG/2008. This ITAT order, in turn, had upheld an order dated December 14, 2007, passed by the Commissioner of Income Tax (Appeals)-IV, Bangalore. The assessment year in question is 2005-06. The appellants sought to have the ITAT's order and the CIT(A)'s order set aside.

What were the issues?

1. Whether the substantial questions of law formulated in the appeal should be allowed. (Mixed law and fact, concerning the interpretation and application of relevant provisions of the Income Tax Act, 1961). The Revenue contended that the appeal should be allowed and the orders of the ITAT and CIT(A) set aside. The Assessee's contentions are not recorded in the judgment. The judgment does not explicitly state the specific substantial questions of law that were formulated by the Revenue, other than the general prayer to allow the appeal and set aside the lower authorities' orders.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 14TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.957/2008 BETWEEN : 1 THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

2 THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) WARD-11 (1), RASTROTHANA BUILDING, NRUPATHUNGA ROAD BANGALORE. .. APPELLANTS (By Sri K V ARAVIND, ADV.) AND : M/S SONATA INFORMATION TECHNOLOGY LTD NO.193, I FLOOR, R V ROAD BASAVANAGUDI BANGALORE ...RESPONDENT (By Smt.VANI H, ADV.) ITA filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 30-04-2008 passed in ITA No.159/BANG/2008, by the ITAT

2 Bangalore for the Assessment Year 2005-06, praying that this Hon'ble Court may be pleased to: i. formulate the substantial questions of law stated therein, ii. allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No. 159/BANG/2008,dated 30-04-2008 and the order of the Commissioner of Income tax,(Appeals)-IV, Bangalore dated 14.12.2007. This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of the decision of the Supreme Court in the case of Commissioner of Income Tax & anr. -vs- Samsung Electronics Co. Ltd. & ors. reported in (2011) 245 CTR (Kar) 481, the questions of law are answered in favour of the revenue. Accordingly, the appeal is allowed. Sd/- JUDGE Sd/- JUDGE bkm.

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