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Income Tax Appellate Tribunal, BENGALURU
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HC-KAR NC: 2025:KHC:47765-DB ITA No. 42 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 42 OF 2025
BETWEEN:
THE PR. COMMISSIONER OF INCOME TAX AND ANOTHER CENTRAL, 3RD FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001.
THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), 3RD FLOOR, C.R BUILDING, QUEENS ROAD, BENGALURU-560 001.
…APPELLANTS (BY SRI. Y V RAVIRAJ.,ADVOCATE A/W SRI. M. DILIP., ADVOCATE)
Digitally signed by REKHA R Location: High Court of Karnataka
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HC-KAR NC: 2025:KHC:47765-DB ITA No. 42 of 2025
AND:
M/S COFFEE DAY ENTERPRISES LTD NO.23/2, COFFEE DAY SQUARE, VITTAL MALLYA ROAD, BENGALURU-560 001. REP BY ITS MANAGING DIRECTOR.
…RESPONDENT (BY MS. TANMAYEE RAJKUMAR.,ADVOCATE)
THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.782/BANG/2024 DATED 23.07.2024 FOR ASSESSMENT YEAR 2016-17 ANNEXURE A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BENGALURU.
THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF
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HC-KAR NC: 2025:KHC:47765-DB ITA No. 42 of 2025
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)
The Revenue's appeal is as against the order dated 23.07.2024 in ITA No.780-785/Bang/2024. These orders relate to the assessment years 2011- 12, 2015-16, 2016-17, 2017-18, 2018-19 and 2020- 21, and the dispute is over the disallowance computed by the Assessing Officer under Rule 8D of the Income Tax Rules applying Section 14A of the Income Tax Act, 1961. This appeal is admitted for consideration of the following substantial questions of law: "1. Whether on the facts and in the circumstances of the case, the Tribunal was correct in not considering the Circular No.5/2014 dated 11.02.2014 on the issue of disallowance under Section 14A r.w. Rule 8D.
Whether on the facts and circumstances of the case, the Tribunal was correct in deleting the addition on disallowance under Section 14 r.w. Rule 8D?
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HC-KAR NC: 2025:KHC:47765-DB ITA No. 42 of 2025
It is undisputed that the Revenue's appeal in ITA No.2/2020 in the Assessee's own case relevant to the assessment year 2013-14, on the same set of questions, is dismissed answering the questions in favour of the Assessee in the light of this Court's order in the aforesaid appeal. On perusal of the records, this Court opines that for parity of reasoning this appeal must also be dismissed holding that the substantial questions proposed are answered in favour of the Assessee as is opined in the appeal in ITA No.2/2020.
The appeal is disposed of accordingly.
Sd/- (B M SHYAM PRASAD) JUDGE
Sd/- (T.M.NADAF) JUDGE
SA ct:sr