What did the High Court hold?

The High Court, following its decision in a cognate case, held that like cases should be treated alike. Consequently, the appeal was dismissed.

The appeal concerns the assessment year 1997-98 and is substantially similar to a previously disposed of case. The High Court of Karnataka is hearing the appeal against an order of the Income Tax Appellate Tribunal.

What were the issues?

The primary issue was whether the order of the Income Tax Appellate Tribunal should be set aside and the orders of the lower authorities confirmed, based on the similarity to a prior case.

CIT vs M/S Jindal Tractebel Power Co Ltd | Karnataka High Court 2025

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NC: 2025:KHC:4830-DB ITA No. 1186 of 2006

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.1186 OF 2006 BETWEEN:

THE COMMISSIONER OF INCOME TAX CRNTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BANGALORE.

THE DEPUTY COMMISSIONER OF INCOME TAX T.D.S., C.R. BUILDING, QUEENS ROAD, BANGALORE. …APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND:

M/S JINDAL TRACTEBEL POWER CO. LTD., PO BOX NO.9, VILLAGE AND PO TORANGALU, DISTRICT BELLARY - 583 123 …RESPONDENT (BY SRI SUHAIL DUTT, SR. COUNSEL A/W MISS SEEMA BANSAL, ADV. FOR SRI. T.S. VENKATESH, ADV. FOR C/RESPONDENT.)

THIS I.T.A IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 4.5.2006 IN ITA 101/B/99 FOR THE ASSESSMENT YEAR 1997-98. 1. FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE. 2. SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA IN NO.101/B/99 DATED 4.5.2006 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE.

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:4830-DB ITA No. 1186 of 2006

THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORALJUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

The subject matter of this appeal is substantially similar to the one in ITA No.1184 of 2006, which we have disposed off this day. It hardly needs to be stated that like cases should be treated alike and therefore, whatever order has been made in the cognate case needs to be printed in this appeal as well.

In the above circumstances, appeal is dismissed, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

lnn List No.: 1 Sl No.: 35.4

THE COMMISSIONER OF INCOME TAX vs. M/S JINDAL TRACTEBEL POWER CO LTD

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