M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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ITA/454/2018HC KarnatakaKAHC01051424201820 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court upheld the office objections regarding the maintainability of the appeal. Consequently, the appeal was dismissed as not maintainable.

What were the facts?

The appellant, M/s Delhi International Airport Limited, filed an Income Tax Appeal before the High Court of Karnataka. The appeal arose from an order passed by the Income Tax Appellate Tribunal for the Assessment Year 2008-2009.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court of Karnataka, considering jurisdictional aspects.

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

ON THE 20TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.454 OF 2018

BETWEEN:

M/S DELHI INTERNATIONAL AIRPORT LIMITED HAVING ITS REGISTERED OFFICE AT NEW UDAAN BHAVAN, TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI,

COMMUNICATION ADDRESS: NO.25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU – 560 025, REPRESENTED BY ITS DIRECTOR, SRI NARAYANA RAO KADA, AGED ABOUT 63 YEARS. ... APPELLANT

(BY SRI BALRAM R RAO, ADVOCATE)

AND:

1.

THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING,QUEENS ROAD, BENGALURU – 560 001.

2.

THE ADDITIONAL COMMISSIONER OF INCOME-TAX, CIRCLE-10(1), C.R. BUILDING, IP ESTATE, NEW DELHI.

3.

THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE – 2(2), 3RD FLOOR, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. ... RESPONDENTS

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 31.01.2018 PASSED IN ITA NO.2636 AND 2812/DEL/2012, FOR THE ASSESSMENT YEAR 2008-2009; PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 31.01.2018 BEARING IN ITA NO.2632 AND 2812/DEL/2012, FOR THE ASSESSMENT YEAR 2008-09.

*****

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

3 JUDGMENT

The office objections on maintainability is upheld. The appeal is dismissed as not maintainable with a liberty to file a fresh appeal before the jurisdictional Court.

The documents as requested may be returned to the appellant to do the needful.

SD/- SD/- JUDGE

JUDGE

rsk/-

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