THE COMMISSIONER OF INCOME-TAX, vs. M/S ABB LIMITED

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ITA/195/2014HC KarnatakaKAHC01022541201422 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the substantial questions of law involved in the appeal had already been answered by a previous division bench judgment. Consequently, the court found no merit in the revenue's appeal.

What were the facts?

The Revenue filed an appeal against an ITAT order for AY 1996-1997. The assessee contended that the substantial questions of law were already decided by a previous division bench of the High Court.

What were the issues?

Whether the substantial questions of law raised by the revenue have already been decided by a prior High Court judgment.

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 BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE M.G.S.KAMAL I.T.A. No.195/2014 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX JSS TOWERS, BSK III STAGE BANGALORE. 2. THE ADDL. COMMISSIONER OF INCOME-TAX JSS TOWERS, BSK III STAGE BANGALORE.

... APPELLANTS (BY K.V. ARAVIND, ADVOCATE) AND: M/S. ABB LIMITED 49, KHANIJA BHAVAN RACE COURSE ROAD 2ND FLOOR, EAST WING BANGALORE - 560 001.

... RESPONDENT (BY MS. MAHIMA GOUD, ADVOCATE FOR MRS. TANMAYEE RAJKUMAR, ADVOCATE) - - -

2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 20.12.2013 PASSED IN ITA NO.437/BANG/2012, FOR THE ASSESSMENT YEAR 1996-1997, PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO.437/BANG/2012 DATED:20/12/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX-LTU, BANGALORE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260-A of the Income Tax Act, 1961 has been filed against the order dated 20.12.2013 passed by the Income tax Appellate Tribunal. 2. When the matter was taken up today, learned counsel for the assessee submitted that the substantial questions of law involved in this appeal have already been answered by a division bench of this court vide judgment dated 04.10.2021 in I.T.A.No.568/2015. The aforesaid submission could not be disputed by learned counsel for the revenue.

3 3. For the reasons assigned by a bench of this court in judgment dated 04.10.2021 passed in I.T.A.No.568/2015, the substantial questions of law framed in this appeal are answered against the revenue and in favour of the assesee. In the result, we do not find any merit in this appeal. The same fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE SS

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