THE COMMISSIONER OF INCOME TAX vs. M/S KENNAMETAL INC.,

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ITA/421/2022HC KarnatakaKAHC01038809202224 February 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court decided that this appeal is substantially similar to a previously decided coordinate case. Therefore, the same order as in the coordinate case would apply here.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The appeal concerns the assessment year 2012-2013.

What were the issues?

The primary issue was whether the order of the ITAT was sustainable in law, given its similarity to a previously adjudicated matter.

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:8033-DB ITA No. 421 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.421 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095.

2.

THE DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 1(1), PRESENT ADDRESS DCIT INTERNATIONAL TAXATION, CIRCLE 1(2), 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095. …APPELLANTS (BY SRI. SANMATHI E.I, AND SRI. M. DILIP ADVOCATES)

AND:

M/S KENNAMETAL INC., C/O KENNAMETAL INDIA, 8TH / 9TH MILE, TUMKUR ROAD, BENGALURU - 560073 …RESPONDENT (BY SRI. K R VASUDEVAN, ADVOCATE)

THIS INCOME TAX APPEAL HAS FILED UNDER SEC. 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09/12/2021 PASSED IN ITA NO. 805/BANG/2019, FOR THE

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:8033-DB ITA No. 421 of 2022

ASSESSMENT YEAR 2012-2013 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.805/BANG/2019 DATED 09/12/2021 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-C AND ETC.,

THIS APPEAL, COMING ON FOR ADMISSIONS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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

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

The subject matter of this Appeal is substantially similar to the one this day decided by us in ITA No.418/2022 between THE COMMISSIONER OF INCOME TAX vs. M/S. KENNAMETAL INC. Like cases should be decided alike being adjudicatory norm, what has been ordered in the coordinate case would apply to this case also. Accordingly, this Appeal is also disposed off.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE DR List No.: 1 Sl No.: 0

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