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

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ITA/419/2022HC KarnatakaKAHC01038812202224 February 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
AI SummaryAllowed

What did the High Court hold?

The High Court decided that this appeal should be disposed of in the same manner as a coordinate case, ITA No.418/2022. This implies the tribunal's order in the previous case will be applied here.

What were the facts?

This appeal concerns the assessment year 2017-2018 and is substantially similar to a previously decided case. The appellants are the Commissioner and Assistant Commissioner of Income Tax, International Taxation.

What were the issues?

The primary issue is whether the order of the Income Tax Appellate Tribunal for the assessment year 2017-2018 should be set aside, following a similar case.

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:8030-DB ITA No. 419 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.419 OF 2022 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE-1(2), 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. DILIP, ADVOCATES)

AND:

M/S. KENNAMETAL INC., C/O. KENNAMETAL INDIA, 8/9TH MILE, TUMKUR ROAD, BENGALURU - 560 073, PAN AACCK6397B …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

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:8030-DB ITA No. 419 of 2022

16/02/2022 PASSED IN IT(IT)A NO.35/BANG/2021, FOR THE ASSESSMENT YEAR 2017-2018 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO. 35/BANG/2021 DATED 16/02/2022 FOR ASSESSMENT YEAR 2017-2018 ANNEXURE-C AND CONFIRM THE ORDER OF THE DRP COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGLAURU, ETC.

THIS APPEAL, COMING ON FOR ADMISSION, 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

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NC: 2025:KHC:8030-DB ITA No. 419 of 2022

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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