PR COMMISSIONER OF INCOME TAX-3 vs. M./S HINDUSTAN AERONAUTICS LTD.,

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ITA/188/2022HC KarnatakaKAHC01012107202214 June 2022Bench: P.S.DINESH KUMAR,C.M. POONACHA4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, by agreement of the parties and for the reasons recorded in a related appeal (ITA No.186/2022), dismissed the present appeals. No costs were awarded.

What were the facts?

The appeals before the High Court of Karnataka involved similar issues to a previously decided appeal, ITA No.186/2022. The parties jointly submitted that the present appeals should be decided based on the reasoning in the prior case.

What were the issues?

The primary issue was whether the appeals should be dismissed based on the outcome of a similar, previously decided appeal. The court considered the joint submission of the parties.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 14TH DAY OF JUNE, 2022

PRESENT

THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR

AND

THE HON’BLE MR.JUSTICE C.M. POONACHA

I.T.A NO.187 of 2022 C/W I.T.A No.188 OF 2022

I.T.A NO.187 OF 2022

BETWEEN:

1.

PR. COMMISSIONER OF

INCOME TAX-3

BMTC COMPLEX

KORAMANGALA

BANGALORE.

2.

ASSISTANT COMMISSIONER

OF INCOME TAX

CIRCLE 3(1)(2), BMTC COMPLEX

KORMANGALA 6TH BLOCK

BENGALURU.

.…APPELLANTS

(BY SHRI. SANMATHI E.I, ADVOCATE)

AND:

1.

M/s HINDUSTHAN

AERONAUTICS LTD.,

NO.15/1, CUBBON ROAD

BANGALORE - 560 001

PAN: AAACH3641R

2.

MINISTRY OF FINANCE

DEPARTMENT OF LEGAL AFFAIRS

REP. BY ITS SECRETARY

NORTH BLOCK

NEW DELHI-110 001

3.

MINISTRY OF LAW AND JUSTICE

DEPARTMENT OF LEGAL AFFAIRS

III FLOOR, 'C' WING

LOK NAYAK BHAWAN

KHAN MARKET

NEW DELHI - 110003.

…RESPONDENTS

(BY Ms. TANMAYEE RAJKUMAR, ADVOCATE FOR R1; SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 24/08/2021 PASSED IN ITA NO.84/BANG/2018 AND C.O.29/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS FIT AND ETC.

I.T.A NO.188 OF 2022

BETWEEN:

1.

PR. COMMISSIONER OF

INCOME TAX-3

BMTC COMPLEX

KORAMANGALA

BANGALORE.

2.

ASSISTANT COMMISSIONER

OF INCOME TAX

CIRCLE 3(1)(2), BMTC COMPLEX

KORMANGALA 6TH BLOCK

BENGALURU

.…APPELLANTS

(BY SHRI. SANMATHI E.I, ADVOCATE)

3 AND:

1.

M/s HINDUSTHAN

AERONAUTICS LTD.,

NO.15/1, CUBBON ROAD

BANGALORE - 560 001

PAN: AAACH3641R

2.

MINISTRY OF FINANCE

DEPARTMENT OF LEGAL AFFAIRS

REP. BY ITS SECRETARY

NORTH BLOCK

NEW DELHI-110 001

3.

MINISTRY OF LAW AND JUSTICE

DEPARTMENT OF LEGAL AFFAIRS

III FLOOR, 'C' WING

LOK NAYAK BHAWAN

KHAN MARKET

NEW DELHI - 110003.

…RESPONDENTS

(BY Ms. TANMAYEE RAJKUMAR, ADVOCATE FOR R1; SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 24/08/2021 PASSED IN ITA NO.2492/BANG/2018 AND C.O.30/BANG/2019, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS FIT AND ETC.

THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

4 JUDGMENT

Shri E.I.Sanmathi, learned Standing Counsel for the appellants and Ms. Tanmayee Rajkumar, learned advocate for respondent No.1 jointly submit that the issues involved in these appeals are similar to ITA No.186/2022.

2.

Accordingly, for the reasons recorded in ITA No.186/2022, these appeals stand dismissed.

No costs.

Sd/- JUDGE

Sd/- JUDGE

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