THE PR. COMMISSIONER OF INCOME TAX vs. M/S UNISYS INDIA PVT LTD

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ITA/398/2023HC KarnatakaKAHC01027417202316 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, finding the present appeal substantially similar to a previously decided case, disposed of the appeal in line with that precedent. Costs were made easy.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The subject matter was similar to a previous case decided by a coordinate bench of the High Court.

What were the issues?

The primary issue was whether the High Court should entertain the appeal given its similarity to a prior judgment on a similar matter.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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NC: 2025:KHC:1609-DB ITA No. 398 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.398 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -7(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. …APPELLANTS (BY SRI. Y.V.RAVI RAJ AND SRI. DILIP M., ADVOCATE)

AND:

M/S UNISYS INDIA PVT LTD 4TH AND 5TH FLOOR, BLOCK WARP, SJR I PARK, WHITEFIELD AREA, NO.13, 14 AND 15, K.R. PURAM, BENGALURU – 560 066. PAN AAACU1502G …RESPONDENT (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)

THIS ITA/INCOME TAX APPEAL UNDER SEC. 260-A OF INCOME TAX ACT 1961, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 2096/BANG/2017 DATED 16.06.2022 FOR ASSESSMENT YEAR

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:1609-DB ITA No. 398 of 2023

2011-2012 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU AND ETC.,

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

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

ORAL ORDER (PER: HON’BLE MR JUSTICE KRISHNA S DIXIT)

The subject matter of this appeal is substantially similar to the one treated in PRINCIPAL COMMISSIONER OF INCOME-TAX v. TATA POWER SOLAR SYSTEMS LTD., [2024] 166 taxmann.com 16 (Karnataka) disposed off by a Coordinate Bench of this Court vide order dated 12.08.2024. In view of this, the said appeal is liable to be disposed off.

Ordered accordingly and the appeal is disposed off, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE DR, List No.: 1 Sl No.: 26

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