THE PR. COMMISSIONER OF INCOME TAX, vs. M/S SAP LABS INDIA PVT. LTD.,

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ITA/174/2023HC KarnatakaKAHC01017369202302 September 2024Bench: S.G.PANDIT,C.M. POONACHA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the issue in the present appeal was covered by a prior order where the Revenue's appeals were dismissed. Consequently, the present appeal was also dismissed at the admission stage.

What were the facts?

The Revenue filed an appeal under Section 260-A of the Income Tax Act challenging an order of the Income Tax Appellate Tribunal. The issue in the appeal was similar to a previously decided case.

What were the issues?

Whether the present appeal filed by the Revenue is maintainable and has merit, given it concerns an issue covered by a previous dismissal of similar appeals.

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: 2024:KHC:36820-DB ITA No. 174 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 174 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), PRESENT ADDRESS ACIT, CIRCLE-6(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. …APPELLANTS (BY SRI.RAVI RAJ Y.V., A/W SRI DILIP M., ADVS.)

AND:

M/S. SAP LABS INDIA PVT. LTD., NO.138, EXPORT PROMOTION INDUSTRIAL PARK, WHITEFIELD, BENGALURU-560066. PAN. AAFCS 3649P. …RESPONDENT (BY SRI. NAGESHWAR RAO D. D., ADV.)

THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:36820-DB ITA No. 174 of 2023

THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO.437/BANG/2015 DATED 28/07/2022 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU AND ETC.

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

CORAM: HON'BLE MR JUSTICE S.G.PANDIT AND HON'BLE MR JUSTICE C.M. POONACHA

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE C.M. POONACHA)

The present appeal is filed under Section 260-A of the Income-tax Act, challenging the order dated 28.07.2022 passed by the Income Tax Appellate Tribunal, Bangalore (for short “the Tribunal”) in ITA (TP) A 437- Bang/2015 for the assessment year 2010-11.

2.

Heard submissions of learned counsel Sri.Y.V.Ravi Raj along with learned counsel Sri.M.Dilip for the appellants-Revenue and learned counsel Sri.D.D.Nageshwar Rao for respondent-assessee.

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NC: 2024:KHC:36820-DB ITA No. 174 of 2023

3.

Learned counsel for both the parties submit that the issue that arises for consideration in the present appeal is covered by order dated 12.08.2024 passed in ITA No.527/2022 C/w. ITA No.528/2022, wherein the appeals filed by the Revenue have been dismissed at the stage of admission itself.

4.

In view of the above, the present appeal is also dismissed at the stage of admission itself as being devoid of merit.

SD/- (S.G.PANDIT) JUDGE

SD/- (C.M. POONACHA) JUDGE

MPK CT:bms List No.: 1 Sl No.: 0

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