THE COMMISSIONER OF INCOME TAX vs. M/S ENTEG INFOTECH PVT LTD

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ITA/160/2014HC KarnatakaKAHC01015527201410 March 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arose in the present appeal. The appeal was dismissed as the issues were covered by a prior judgment.

What were the facts?

The Revenue appealed against an ITAT order concerning assessment year 2009-10. The High Court noted that the questions involved were covered by a previous Division Bench judgment.

What were the issues?

Whether a substantial question of law arises for consideration in the appeal. The appeal's issues were deemed covered by existing precedent.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF MARCH 2015

PRESENT

THE HON’BLE MR.JUSTICE VINEET SARAN AND THE HON’BLE MRS.JUSTICE S.SUJATHA ITA No. 160 OF 2014

BETWEEN :

1.

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

2.

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-11 (3), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE ...APPELLANTS (By Sri: K V ARAVIND, ADV.)

2 AND :

M/S. ENTEG INFOTECH PVT. LTD., SY. NO. 7P & 93P, ELECTRONIC CITY WEST, INDUSTRIAL AREA, BEGUR HOBLI, BANGALORE-562 1OO. ... RESPONDENT ***

ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 28/11/2013 PASSED IN ITA.NO.38/BANG/2013, FOR THE ASSESSMENT YEAR 2009-10, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.38/BANG/2013, DATED 28/11/2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

THIS APPEAL IS COMING ON FOR ADMISSION THIS DAY, VINEET SARAN, J. DELIVERED THE FOLLOWING:

3 JUDGMENT

Heard Sri. K.V.Aravind, learned Counsel appearing for the appellants and perused the record.

2.

In our considered view, questions involved in the present appeal are fully covered by the Division Bench judgment of this Court rendered in W.A.No.4077/2013 (T-IT) between the Commissioner of Income Tax and M/s. Spectrum Consultants India Pvt. Ltd., decided on 09th December 2013. Learned Counsel for the appellants also does not dispute this position. As such, no substantial question of law arises in this matter.

3.

The appeal is accordingly dismissed.

Sd/- JUDGE

Sd/- JUDGE VK

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