PR. COMMISSIONER OF INCOME TAX vs. M/S KDDI CORPORATION

PDF · subscribers
ITA/234/2024HC KarnatakaKAHC01055857202420 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the current appeal as it raised identical substantial questions of law. These questions were already covered by previous judgments of the High Court and the Supreme Court.

What were the facts?

The Revenue filed an appeal challenging an ITAT order concerning assessment years 2013-14 to 2015-16. A similar appeal for assessment year 2014-15 was previously dismissed by the High Court.

What were the issues?

Whether the substantial questions of law raised in the appeal are covered by prior judicial pronouncements. The applicability of previous judgments to the present case.

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.

- 1 -

HC-KAR NC: 2025:KHC:32368-DB ITA No. 234 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.234 OF 2024 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), KORMANGALA, BANGALORE.

2.

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 NISHI SHINJUKU-KU, TOKYO, JAPAN-1638003 PAN: AAICK596ID REP. BY ITS DIRECTOR. …RESPONDENT (BY SMT.TANMAYEE RAJKUMAR, ADVOCATE)

THIS 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

- 2 -

HC-KAR NC: 2025:KHC:32368-DB ITA No. 234 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.

2.

The Revenue has preferred this appeal challenging the order dated 15.04.2024 passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru, in IT(IT)A No.102/Bang/2024, relating to the Assessment Year 2015-16.

3.

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. This Court, by order dated 19.08.2025, dismissed the

- 3 -

HC-KAR NC: 2025:KHC:32368-DB ITA No. 234 of 2024

Revenue’s appeal, holding that the substantial questions of law raised therein are 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 decision 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)].

4.

As the Revenue’s appeal against the common order for the Assessment Year 2014-15 has already been dismissed, we find no reason to entertain the present appeal.

5.

In view of the foregoing and having regard to the order dated 19.08.2025 in ITA No.233/2024, this appeal stands dismissed. Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

MV, List No.: 1 Sl No.: 20

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →