PR COMMISSIONER OF INCOME TAX-7 vs. M/S THOUGHT WORKS

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ITA/947/2017HC KarnatakaKAHC01051814201728 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the substantial questions of law were covered by previous judgments. Consequently, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. The Revenue's counsel submitted that the substantial questions of law were covered by Supreme Court and High Court judgments.

What were the issues?

Whether the substantial questions of law raised in the appeal are covered by existing judicial precedents.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 28TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.947 OF 2017

BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX-7, BMTC COMPLEX, KORAMANGALA, BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 12(4), BMTC COMPLEX, KORAMANGALA, BENGALURU ... APPELLANTS

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

AND:

M/S. THOUGHT WORKS TECHNOLOGIES INDIA PRIVATE LIMITED, 2ND FLOOR, ACR MANSION, 147/F, 8TH MAIN, 3RD BLOCK, KORAMANGALA,

2 BENGALURU – 560 034, PAN NO: AABCT3936G. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT ORDER DATED: 16.06.2017 PASSED IN IT(TP)A NO.31/BANG/2012, FOR THE ASSESSMENT YEAR: 2005-2006, PRAYING TO; DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT; SET ASIDE THE APPELLATE ORDER DATED 16.06.2017 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN C.O.NO.31/BANG/2012 IN IT(TP)A NO.31/BANG/2012 FOR ASSESSMENT YEAR: 2005-2006, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT; IN THE INTEREST OF JUSTICE.

*****

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submit that the first substantial question of law that arises for consideration in the instant appeal is covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD., (2018) 93 TAXMANN.COM 33 (SC)

3 and the second and third substantial questions of law are covered by the judgment of this Court in the case of PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU VS. SOFTBRANDS INDIA (P) LTD., (2018) 94 TAXMANN.COM 426 (KARNATAKA).

Hence, the appeal is dismissed.

SD/- SD/- JUDGE

JUDGE

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