M/S. SUBEX LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/97/2011HC KarnatakaKAHC01035311201114 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the substantial question of law was covered by its previous judgment in the assessee's own case. This judgment was in favour of the assessee and against the revenue.

What were the facts?

The assessee, M/s. Subex Limited, filed an appeal before the High Court against an ITAT order. The appeal was admitted on a substantial question of law.

What were the issues?

Whether the substantial question of law raised in the appeal is covered by a previous judgment of the High Court in the assessee's own case.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 14TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.97 OF 2011

BETWEEN:

M/s. SUBEX LIMITED ADARSH TECH PARK, OUTER RING ROAD, DEVARABISANAHALLI, BENGALURU – 560 037, (REPRESENTED BY ITS MANAGING DIRECTOR SRI SUBASH MENON, AGED ABOUT 45 YEARS, SON OF P.JAYAPALA MENON). ... APPELLANT

(BY SRI TATA KRISHNA & SRI S SHARATH, ADVOCATES FOR SRI K.K.CHYTHANYA, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX WARD – 12(3), BENGALURU. ... RESPONDENT

(BY SRI E.I.SANMATHI, ADVOCATE)

2 THIS INCOME TAX APPEAL IS FILED UNDE SECTION 260A OF THE INCOME-TAX ACT, 1961 ARISING OUT OF THE ORDER DATED 31.01.2011 PASSED IN ITA NO.677/BANG/2010, FOR THE ASSESSMENT YEAR 2005- 06, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT IN ITA NO.677/BANG/2010 DATED 31.01.2011 TO THE EXTENT ADVERSE TO THE APPELLANT.

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

JUDGMENT

The appellant’s counsel submits that the substantial question of law on which the appeal has been admitted is covered by the Judgment of this Court in the assessee’s own case (M/s.SUBEX LIMITED., ADARSH TECH PARK vs. THE INCOME TAX OFFICER WARD-12(2), BENGALURU), reported in 2015-TIOL-163-HC-KAR-IT). 2. Following the said Judgment, the substantial question of law is held in favour of the assessee and against the revenue in terms of the aforesaid order. The appeal is accordingly disposed off.

3 Sri E.I.Sanmathi, learned counsel is permitted to file memo of appearance on behalf of respondent within four weeks..

SD/- SD/- JUDGE

JUDGE

rsk/-

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