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

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ITA/965/2008HC KarnatakaKAHC01040524200814 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
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What did the High Court hold?

The High Court of Karnataka, 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, answered the questions of law 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. The specific questions of law and the reasoning of the Supreme Court decision are not detailed in this judgment, but the principle applied is that the Supreme Court's ruling on similar matters dictates the outcome. No issues were expressly left undecided.

What were the facts?

This appeal is filed by the Commissioner of Income Tax and the Income Tax Officer (Appellants) against the order dated 30-04-2008 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA No. 167/BANG/2008. The assessment year in question is 2005-2006. The appeal challenges the ITAT's order, seeking to set it aside and confirm the orders of the Commissioner of Income Tax (Appeals-IV), Bangalore. The respondent is M/s Sonata Information Technology Ltd. The appeal is filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the substantial questions of law formulated in the appeal are to be answered in favour of the revenue. The Appellants (Revenue) contend that the questions of law should be answered in their favour. The Respondent (Assessee) has not recorded arguments in this judgment. The judgment relies on a Supreme Court decision to answer the questions of law.

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.965/2008 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.) This ITA filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 30-04-2008 passed in ITA No. 167/BANG/2008 by the ITAT

2 Bangalore, for the Assessment Year 2005-2006, 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. 167/BANG/2008,dated 30-04-2008 confirm the orders of Commissioner of Income Tax (Appeals-IV), Bangalore.

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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