THE PR.COMMISSIONER OF INCOME TAX-2 vs. M/S MINDTREE LTD

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ITA/150/2024HC KarnatakaKAHC01025744202423 July 2025Bench: JAYANT BANERJI,S.G.PANDIT3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the submission of the Revenue's counsel. Consequently, the appeal filed by the Revenue was dismissed as having become infructuous.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed an order for Assessment Year 2014-2015. The Revenue preferred an appeal before the High Court against this order. The Revenue's counsel later stated that the appeal had become infructuous.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was still maintainable. The appeal was dismissed as it had become infructuous.

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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HC-KAR NC: 2025:KHC:28055-DB ITA No. 150 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE JAYANT BANERJI AND THE HON'BLE MR. JUSTICE S.G.PANDIT INCOME TAX APPEAL NO. 150 OF 2024

BETWEEN:

1.

THE PR.COMMISSIONER OF INCOME TAX-2, NO.355, AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400 020.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), PRESENT ADDRESS, THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(2)(1), NO.545, AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400 020. …APPELLANTS (BY SRI.Y.V.RAVIRAJ., ADVOCATE)

AND: M/S. MINDTREE LTD., GLOBAL VILLAGE, RVCE POST,

Digitally signed by K G RENUKAMBA Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:28055-DB ITA No. 150 of 2024

MYSORE ROAD, BENGALURU-560 059. REPRESENTED BY ITS MANAGER …RESPONDENT (BY SRI.CHYTHANYA K.K., SENIOR COUNSEL ALONG WITH SRI.TATA KRISHNA., ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 23.02.2023 PASSED IN ITA NO.1068/BANG/2022 FOR THE ASSESSMENT YEAR 2014- 2015 PRAYING TO (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW (II) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE

TRIBUNAL, BENGALURU IN ITA NO.1068/BANG/2022 DATED 23.02.2023 FOR ASSESSMENT YEAR 2014-2015 AT ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE JAYANT BANERJI AND HON'BLE MR. JUSTICE S.G.PANDIT

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HC-KAR NC: 2025:KHC:28055-DB ITA No. 150 of 2024

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE JAYANT BANERJI)

Learned counsel for the appellant states that instant appeal be dismissed for having become infructuous. Accordingly, the appeal is dismissed as having become infructuous.

Sd/- (JAYANT BANERJI) JUDGE

Sd/- (S.G.PANDIT) JUDGE

BVK List No.: 1 Sl No.: 29.1

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