THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO GE MEDICAL SYSTEMS PVT LTD

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ITA/925/2007HC KarnatakaKAHC01058333200717 December 2013Bench: N.KUMAR,RATHNAKALA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the revenue's appeal, following its previous judgment in a similar case. The court affirmed the order of the ITAT.

What were the facts?

The revenue filed an appeal against the common order passed by the Income Tax Appellate Tribunal (ITAT). The High Court had previously dismissed a similar appeal filed by the revenue.

What were the issues?

Whether the High Court should allow the revenue's appeal and set aside the ITAT's order, or dismiss it based on prior judgments.

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 BANGALORE DATED THIS THE 17TH DAY OF DECEMBER 2013 P R E S E N T THE HON’BLE MR. JUSTICE N. KUMAR A N D THE HON’BLE MRS. JUSTICE RATHNAKALA INCOME TAX APPEAL NO.925 OF 2007

BETWEEN:

1.

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

2.

DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(3), C.R. BUILDING QUEENS ROAD, BANGALORE.

... APPELLANTS

(BY SRI E.I. SANMATHI, ADV.)

AND:

M/S. WIPRO GE MEDICAL SYSTEMS PVT. LTD., PLOT NO.4, KADUGODI INDUSTRIAL AREA, BANGALORE-560 067.

...RESPONDENT

(BY SMT. S.R. ANURADHA, ADV.)

THIS ITA IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 27-07- 2007 PASSED IN ITA NO.579/BNG/2006, FOR THE

- 2 - ASSESSMENT YEAR 2001-02, 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.579/BNG/2006, DATED 27-07-2007 CONFIRM THE ORDERS OF APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BANGALORE.

THIS APPEAL IS COMING ON FOR HEARING THIS DAY, N. KUMAR, J., DELIVERED THE FOLLOWING: -

JUDGMENT

The revenue has preferred this appeal against the common order passed by the Tribunal in ITA.Nos.485/Bang/2006 and 579/Bang/2006.

2.

This Court has dismissed the appeal preferred by the revenue in ITA No.926/2007, following the judgment of this Court in ITA No.196/2008 and affirming the order of the tribunal. Therefore, for the same reasons, this appeal also requires to be dismissed. Accordingly, this appeal is dismissed.

- 3 - 3. Sri E.I.Sanmathi, learned Counsel for the appellants is permitted to file memo of appearance within four weeks.

Sd/- JUDGE

Sd/- JUDGE

nvj

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