PEPPERL AND FUCHS (INDIA) PVT LTD vs. INCOME TAX OFFICER

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ITA/66/2019HC KarnatakaKAHC01032773201906 September 2021Bench: S.SUJATHA,RAVI V HOSMANI5 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the substantial questions of law raised in the appeals were squarely covered by the ruling of the Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited. The revenue could not dispute this position.

What were the facts?

The assessee company filed appeals against the orders of the Income Tax Appellate Tribunal. The appeals raised substantial questions of law concerning the assessment years 2009-10, 2010-11, 2011-12, 2013-14, 2014-15, and 2015-16.

What were the issues?

Whether the substantial questions of law raised in the appeals are covered by the Supreme Court's decision in Engineering Analysis Centre of Excellence Private Limited.

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.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 06TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS. JUSTICE S. SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.200/2019 C/w I.T.A Nos.66/2019, 282/2019 and 283/2019 In I.T.A No.200/2019 BETWEEN: PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7TH MAIN, 4TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW.

… APPELLANT [BY SRI. T.SURYANARAYANA, ADVOCATE] AND: INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. (ERSTWHILE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(2) BENGALURU AND BEFORE THAT

2 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2), BENGALURU)

… RESPONDENT [BY SRI. K.V.ARAVIND, ADVOCATE]

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 31.10.2018 PASSED IN IT(TP)A NO.1171/BANG/2016 AND IT(TP)A NO.1172/BANG/2016 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2010-11 AND 2011-12. IN ITA No.66/2019 BETWEEN: PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7TH MAIN, 4TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW.

… APPELLANT [BY SRI. T.SURYANARAYANA, ADVOCATE] AND: INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. (ERSTWHILE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(2) BENGALURU

… RESPONDENT [BY SRI. K.V.ARAVIND, ADVOCATE]

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 14.09.2018 PASSED IN IT(TP) A NO.227/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010.

3 In I.T.A No.282/2019 BETWEEN: PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7TH MAIN, 4TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW.

… APPELLANT [BY SRI. T.SURYANARAYANA, ADVOCATE] AND: INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095.

… RESPONDENT [BY SRI. K.V.ARAVIND, ADVOCATE]

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 05.12.2018 PASSED IN ITA NO.2257/BANG/2018 FOR THE ASSESSMENT YEAR 2015-2016. In I.T.A No.283/2019 BETWEEN: PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7TH MAIN, 4TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW.

… APPELLANT [BY SRI. T.SURYANARAYANA, ADVOCATE]

4 AND: INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6TH BLOCK KORAMANGALA, BENGALURU-560 095. (ERSTWHILE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(2) BENGALURU)

… RESPONDENT [BY SRI. K.V.ARAVIND, ADVOCATE]

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 16.11.2018 PASSED IN ITA NO.844 AND 845/BANG/2018 (ANNEXURE ‘A’) FOR THE ASSESSMENT YEAR 2013-14 AND 2014- 15 AND ETC.

THESE APPEALS COMING ON FOR HEARING, THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING: J U D G M E N T Learned counsel for the assessee submits that the substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax and another reported in (2021) 432 ITR 471 (SC).

2.

Learned counsel for the revenue could not dispute the same.

3.

In view of the aforesaid submissions, the substantial questions of law are answered in favour of the assessee and against the revenue.

Appeals stand allowed accordingly. Sd/- JUDGE Sd/- JUDGE UN

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