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HC-KAR NC: 2025:KHC:32369-DB ITA No. 240 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND
INCOME TAX APPEAL No.240 OF 2024 BETWEEN:
PR. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), KORMANGALA, BANGALORE.
THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 2(1) KORMANGALA, BANGALORE. …APPELLANTS (BY SRI. E.I.SANMATHI, SENIOR STANDING COUNSEL)
AND:
M/S. KDDI CORPORATION, JAPAN, 2-3-2, NISHI SHINJUKU, SHINJUKU-KU, TOKYO, JAPAN-1638003, PAN: AAICK596ID, REPRESENTED BY ITS DIRECTOR. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)
THE ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE
Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:32369-DB ITA No. 240 of 2024
HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 15/4/2024 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BANGALORE 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 K. V. ARAVIND
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)
Heard Sri E.I. Sanmathi, learned Senior Standing Counsel appearing for the appellants-Revenue, and Smt. Tanmayee Rajkumar, learned counsel appearing for the respondent- Assessee.
The Revenue is in appeal against the order dated 15.04.2024 in IT(IT)A No.100/Bang/2024 for the Assessment Year 2013-14, passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru.
The Tribunal has passed a common impugned order for the Assessment Years 2013-14 to 2015-16. The Revenue has preferred an appeal in ITA No.233/2024 for the Assessment Year 2014-15, raising identical substantial questions of law.
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HC-KAR NC: 2025:KHC:32369-DB ITA No. 240 of 2024
This Court, by order dated 19.08.2025, dismissed the Revenue’s appeal, holding that the substantial questions of law raised are already covered by the judgment of this Court in the case of M/s. Vodafone Idea Limited vs. Deputy Director of Income Tax and Another in ITA No.160/2015 and allied matters, dated 14.07.2023, as well as by the judgment of the Hon’ble Supreme Court in the case of Deputy Commissioner of Income-tax, International Taxation v. Vodafone Idea Limited, [(2025) 176 taxmann.com 626 (SC)].
As the Revenue’s appeal against the common order for the Assessment Year 2014-15 has been dismissed, we find no reason to entertain the present appeal.
Accordingly, the present appeal is dismissed in view of the order dated 19.08.2025 in ITA No.233/2024.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
MV, List No.: 1 Sl No.: 22