PR. COMMISSIONER OF INCOME TAX, vs. M/S APPLE INDIA PRIVATE LTD.,

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ITA/660/2023HC KarnatakaKAHC01057402202316 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal, noting that the subject matter was substantially similar to a previous case decided by a Coordinate Bench. The Apex Court had also previously negatived a challenge to that Coordinate Bench's decision.

What were the facts?

This appeal by the Revenue concerns the assessment year 2016-2017 and involves the same assessee as a previous case decided by a Coordinate Bench. The challenge to the Coordinate Bench's decision was also rejected by the Apex Court.

What were the issues?

Whether the current appeal is identical to a previously decided matter by a Coordinate Bench, whose decision was upheld by the Apex Court.

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:1610-DB ITA No. 660 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.660 OF 2023 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX, BMTC COMPLEX, KORAMANGALA, BANGALORE.

2.

THE ADDITIONAL COMMISSIONER OF INCOME TAX SPECIAL RANGE, AS AO I, BANGALORE …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE)

AND:

1.

M/S APPLE INDIA PRIVATE LTD., 19TH FLOOR, CONCORDE TOWER C, UB CITY NO.24, VITTAL MALLYA ROAD, BANGALORE - 560001 PAN. AABCA1906H …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, ARISING OUT OF ORDER DATED 31/05/2023 PASSED IN ITA NO 626/BANG/2020, FOR THE ASSESSMENT YEAR 2016-2017. PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:1610-DB ITA No. 660 of 2023

LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT.(2) SET ASIDE THE APPELLATE ORDER DATED 31/05/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS NO. ITA NO. 626/BANG/2020 (ANNEXURE-A) FOR A.Y.2016- 2017 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 in APPLE INDIA (P) LTD. v DEPUTY COMMISSIONER OF INCOME-TAX, [2023] 152 taxmann.com 102 (Karnataka), disposed off by a Coordinate Bench of this Court vide order dated 24.03.2023. In the said case, incidentally the very same assessee happened to be the appellant.

2.

We are also told at the Bar that the challenge to the Coordinate Bench decision has been negatived by the Apex Court in SLP (Civil) Diary No.5282/2024 disposed off on 07.03.2024.

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NC: 2025:KHC:1610-DB ITA No. 660 of 2023

3.

In view of the above, Appeal is dismissed, costs having made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

DR List No.: 1 Sl No.: 27

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