M/S VOLVO GROUP INDIA PVT LTD., vs. DEPUTY COMMISSIONER OF

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ITA/135/2021HC KarnatakaKAHC01015448202007 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court found it unnecessary to answer the substantial questions of law. It set aside the orders of the ITAT, CIT(A), and the order giving effect to a Section 263 order.

What were the facts?

The High Court was hearing an appeal against an ITAT order. Previously, a High Court judgment had quashed an order and remitted the matter to the Tribunal. The Tribunal, in compliance, had then remitted the matter to the Assessing Officer.

What were the issues?

The primary issue was whether the High Court needed to decide the substantial questions of law given the previous remands and the current order of remand to the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 263

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH 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.135 OF 2021 BETWEEN:

M/S VOLVO GROUP INDIA PVT LTD., (FORMERLY KNOWN AS VOLVO INDIA PVT LTD) # 65/2, BAGMANE TECH PARK BLOCK A, 5TH FLOOR PARIN BUILDING C.V. RAMAN NAGAR BENGALURU - 560 093. … APPELLANT

(BY SRI. ANIKET D. AGRAWAL, ADVOCATE FOR SMT. SONALI SHENDGE, ADVOCATE(V/C)

AND:

DEPUTY COMMISSIONER OF INCOME TAX-LTU CIRCLE - 1, JSS TOWERS 100 FEET RING ROAD BANASHANKARI III STAGE BENGALURU - 560 085. … RESPONDENT (BY SRI. K.V. ARAVIND, ADVOCATE FOR RESPONDENT(V/C)

THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, ARISING OUT OF ORDER DATED 03.07.2019 PASSED IN ITA No.2872/BANG/2017, FOR THE ASSESSMENT YEAR 2008-2009.

PRAYING THIS HONBLE COURT TO:

A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW

STATED ABOVE.

B) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF

THE TRIBUNAL DATED:03.07.2019 PASSED IN ITA

NO.2872/ BANG/2017 (ANNEXURE-A) FOR THE

ASSESSMENT YEAR 2008-09 TO THE EXTENT OF THE

QUESTION RAISED ABOVE AND

C) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS

HON'BLE COURT DEEMS FIT TO PASS ON THE FACTS

AND IN THE CIRCUMSTANCES OF THE CASE AND IN

THE INTERESTS OF JUSTICE AND EQUITY.

THIS ITA COMING ON FOR ADMISSION THIS DAY, ALOK ARADHE, J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal under Section 260A of the Income Tax Act has been filed against order dated 03.07.2019 passed by the Income Tax Appellate Tribunal.

2.

It is pertinent to note that in ITA No.400/2015, this Court, by a Judgment dated 17th February 2021, quashed the order dated 20th January 2016 and remitted the matter for decision afresh to the Tribunal in accordance with the observations made in the aforesaid Judgment. In compliance of the aforesaid order of remand, the Tribunal has passed an

order on 27.12.2021 and has remitted the matter to the Assessing Officer.

3.

In view of the aforesaid circumstances, it is not necessary for us to answer the substantial questions of law involved in this appeal. The order of the Income Tax Appellate Tribunal dated 03.07.2019 for the Assessment Year 2008-09 at Annexure-A, the order dated 14.08.2015 giving effect to order under Section 263 of the Income Tax Act at Annexure-K and the order dated 23.10.2017 passed in ITA No.168/DCIT LTU/CIT(A)-14/2015-16 by the Commissioner of Income Tax (Appeals)-14 at Bangalore at Annexure-L are set aside and the matter is remitted to the Assessing Officer for passing a fresh order in accordance with law.

Sd/- JUDGE

Sd/- JUDGE bnv

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