PR COMMISSIONER OF INCOME TAX vs. M/S RAJESH EXPORTS LTD

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ITA/484/2018HC KarnatakaKAHC01051548201820 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission of the Revenue's counsel regarding the substantial question of law being covered by a precedent. Based on this submission, the appeal 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 question of law was covered by a previous Division Bench judgment.

What were the issues?

Whether the substantial question of law raised in the appeal is covered by a previous High Court judgment.

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(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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.484 OF 2018

BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX C.R.BUILDINGS QUEENS ROAD, BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(4), BENGALURU. ... APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND:

M/S. RAJESH EXPORTS LIMITED NO.4, BATAVIA CHAMBERS, K.R.ROAD, K.P.WEST, BENGALURU – 560 001. ... RESPONDENT

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 31.05.2016 PASSED IN ITA NO.858/BANG/2010, FOR THE ASSESSMENT YEAR 2005- 2006, VIDE ANNEXURE-A, 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 31.05.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU IN APPEAL PROCEEDINGS NO. ITA NO.858/BANG/2010 DATED 31.05.2016 FOR ASSESSMENT YEAR 2005-2006 (PRODUCED AS ANNEXURE-A) AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT.

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

ORDER

The learned counsel for the appellant submits that the substantial question of law that arises for consideration in the instant appeal has been covered by the Division Bench judgment of this Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE VS. MOTOROLA INDIA ELECTRONICS PRIVATE LIMITED., (2014) 46 TAXMANN.COM 167 (KARNATAKA).

3 2. The submission of the learned counsel for the appellants is placed on record.

The appeal is accordingly dismissed.

SD/- SD/- JUDGE

JUDGE

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