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

PDF · subscribers
ITA/958/2008HC KarnatakaKAHC01040511200814 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeal filed by the Revenue. 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 High Court held that the substantial questions of law were to be answered in favour of the Revenue. Consequently, the order passed by the ITAT Bangalore in ITA No. 160/BANG/2008 dated April 30, 2008, was set aside. The operative direction was to allow the appeal, implying that the relief granted by the ITAT to the assessee was reversed in favour of the Revenue. No issues were expressly left undecided.

What were the facts?

The Commissioner of Income Tax (International Taxation) and the Income Tax Officer (International Taxation), Bangalore (collectively referred to as the Revenue) 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. 160/BANG/2008. This ITAT order pertained to Assessment Year 2005-06 and had set aside an order dated December 14, 2007, passed by the Commissioner of Income Tax (Appeals)-IV, Bangalore. The Revenue sought to have the ITAT order and the CIT(A) order set aside.

What were the issues?

The High Court was asked to formulate substantial questions of law and decide the appeal. The specific questions of law are not explicitly stated in the provided text, but the appeal concerns the correctness of the ITAT's decision which had set aside the CIT(A)'s order. The Revenue's contention, as indicated by the outcome, was that the substantial questions of law should be answered in their favour. The judgment does not record the specific arguments made by the assessee (M/s Sonata Information Technology Ltd.) or the specific grounds raised by the Revenue in their appeal to the High Court, beyond the general prayer to allow the appeal and set aside the ITAT's order.

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.958/2008 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.160/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. 160/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.

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →