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

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ITA/422/2022HC KarnatakaKAHC01038808202224 February 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court decided that since the present appeal is substantially similar to a coordinate case decided on the same day, the order in the coordinate case would apply here. Therefore, the appeal is disposed of in line with that decision.

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 2011-2012 and is substantially similar to a previously decided case.

What were the issues?

The primary issue was whether the High Court should formulate substantial questions of law and set aside the ITAT's order, given the similarity to a previously decided 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:8034-DB ITA No. 422 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.422 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), PRESENTLY 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.804/BANG/2019, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO FORMULATE THE

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:8034-DB ITA No. 422 of 2022

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. 804/BANG/2019 DATED 09/12/2021 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-C AND 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 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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