THE PR COMMISSIONER OF INCOME TAX vs. M/S TESCO BENGALURU PVT LTD

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ITA/303/2023HC KarnatakaKAHC01021471202309 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court agreed with the submission made by the respondent's counsel. The Court noted that the same order that is impugned in the present appeal has already been challenged in ITA No. 332/2023. Consequently, the High Court found the present appeal to be a duplicate challenge and deemed it unnecessary. The Court ordered accordingly, disposing of the appeal. No specific findings were made on the merits of the case as the appeal was disposed of on procedural grounds. The ratio decidendi is that a duplicate appeal challenging the same order already under consideration in another appeal is unnecessary and will be disposed of as such. The operative direction was to dispose of the appeal as unnecessary.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax and the Joint Commissioner of Income Tax (appellants) against M/s Tesco Bengaluru Pvt Ltd. (respondent). The assessment year in question is 2015-2016. The appellants are challenging an order passed by the Income-Tax Appellate Tribunal (ITAT), Bengaluru, in IT(TP)A No. 2387/BANG/2019, dated August 4, 2022. This order had confirmed the order of the Dispute Resolution Panel (DRP), which in turn had confirmed the order passed by the Deputy Commissioner of Income Tax, Circle 7(1)(1), Bengaluru. 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, as formulated by the appellants, warrant consideration by this Court. (Question of law) Assessee's contention: The respondent's counsel submitted that the order impugned in this appeal has already been challenged in ITA No. 332/2023. Therefore, this appeal is a duplicate challenge and should be disposed of as unnecessary. Revenue's contention: Not 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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NC: 2025:KHC:649-DB ITA No. 303 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 303 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGLAURU-560 095.

2.

THE JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-7, PRESENT ADDRESS DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. Y V RAVIRAJ., SENIOR STANDING COUNSEL & SRI. DILIP M., ADVOCATE)

AND:

M/S TESCO BENGALURU PVT LTD., 81 AND 82, EPIP AREA, WHITEFIELD, BENGALURU-560 066. PAN: AABCT 8915B. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR., ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 2387/BANG/2019 DATED 04.08.2022 FOR ASSESSMENT YEAR 2015-2016 ANNEXURE D AND CONFIRM

Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:649-DB ITA No. 303 of 2023

THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU AND ETC.,

THIS ITA COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGEMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned Senior Panel Counsel appearing for the respondent submits that already the same order impugned in this appeal is impugned in ITA No.332/2023 and therefore, this duplicate challenge be disposed off as being unnecessary. We agree with this.

Ordered accordingly & appeal is disposed off, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 24

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