BLUE YONDER INC. vs. DEPUTY DIRECTOR OF INCOME TAX

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ITA/977/2017HC KarnatakaKAHC01051877201729 May 2023Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeal, answering the substantial questions of law in favor of the assessee. Liberty was granted to re-open the appeal based on the outcome of a pending review petition before the Supreme Court.

What were the facts?

The assessee's appeal before the High Court was based on a Supreme Court decision. The Revenue did not dispute that the issue was covered by this decision. The High Court acknowledged this common ground.

What were the issues?

Whether the issue involved in the appeal is covered by a prior Supreme Court decision. The appeal concerns the taxability of certain income for the assessment years 2008-2009 and 2010-2011.

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. 977 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF MAY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 977 OF 2017 BETWEEN: BLUE YONDER INC. FORMERLY KNOWN AS JDA SOFTWARE 15059 N. SCOTTSDALE ROAD, SUITE 400, SCOTTSDALE AZ-85254 REPRESENTED HEREIN BY ITS AUTHORISED SIGNATORY MR. ADARSH DIKSHITH C/O BLUE YONDER INDIA PVT. LTD., FORMERLY KNOWN AS JDA SOFTWARE LTD., TOWER A, MANTRI COMMERCIO, DEVABEESANAHALLI OUTER RING ROAD, VARTHUR HOBLI, BENGALURU 560 013. …APPELLANT (BY SRI. TANMAYEE RAJKUMAR.,ADVOCATE) Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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ITA No. 977 of 2017 AND: 1. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION),CIRCLE 1(1), BENGALURU BMTC BUILDING, 80 FEET ROAD, KORAMANGALA , 6TH BLOCK BANGALORE 560 095. 2. INCOME-TAX OFFICER (INTERNATIONAL TAXATION), WARD-1(2), BENGLAURU BMTC BUILDING, 80 FT ROAD, KORAMANGALA, 6TH BLOCK, BANGALORE 560 095. 3. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-1(2), BENGALURU, BMTC BUILDING, 80 FT ROAD, KORAMANGALA 6TH BLOCK, BANGALORE 560 095. 4. PRINCIPAL COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) BENGALURU BMTC BUILDING, 80 FT ROAD, KORAMANGALA 6TH BLOCK, BANGALORE 560 095. …RESPONDENTS (BY SRI. ARAVIND K V., SENIOR ADVOCATE)

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ITA No. 977 of 2017 THIS INCOME TAX APPEAL IS UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED16/06/2017PASSED IN IT(TP)A NO.1303/BANG/2011 & 226/BANG/2014 (ANNEXURE-G) FOR THE ASSESSMENT YEAR 2008-2009 & 2010-2011.PRAYING THIS COURT TO1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE.2. ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED16/06/2017 PASSED IN IT(TP)A NO. 1303/BANG/2011 AND 226/BANG/2014 (ANNEXURE-G) AND ETC. THIS APPEAL, COMING ON FOR HEARING, THIS DAY, THE P.S. DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT

Learned Advocate for the assessee submits that issue involved in this petition is covered by the decision of the Hon'ble Supreme Court in Civil Appeal Nos.8733-8734/2018, which is sought to be reviewed.

2.

The same is not disputed by Shri K.V.Aravind, learned standing counsel for the Revenue.

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ITA No. 977 of 2017

3.

Hence, the following: ORDER

(1) Appeal is allowed.

(2) Substantial questions of law are answered in favour of assessee and against Revenue.

(3) As prayed for, liberty is reserved to re-open this appeal based on the outcome of review petition in R.P.(C) No.001422-001497/2021 pending before the Hon'ble Supreme Court.

No costs. SD/- JUDGE SD/- JUDGE SA

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