PRINCIPAL COMMISSIONER OF INCOME TAX-4 vs. M/S MARVEL INDIA PRIVATE LIMITED

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ITA/1069/2017HC KarnatakaKAHC01051904201709 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the submission of the Revenue's counsel. Based on the precedent set by the Supreme Court, the High Court dismissed the appeal filed by the Revenue.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The Revenue's counsel submitted that the substantial question of law was covered by a Supreme Court judgment.

What were the issues?

Whether the substantial question of law in the appeal is covered by the judgment of the Hon'ble Supreme Court in the case of CIT vs. HCL Technologies Ltd.

Which sections of the Income-tax Act were involved?

Section 260-A

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Cases cited in this judgment(1)Show list

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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 09TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE A.S.BELLUNKE

INCOME TAX APPEAL NO.1069 OF 2017

BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX, KORAMANGALA, BENGALURU.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BENGALURU. ... APPELLANTS (BY SRI: SANMATHI E I, ADVOCATE)

AND:

M/S MARVEL INDIA PRIVATE LIMITED RMZ ECOWORLD, 3RD FLOOR, EAST WING BUILDING, 8A, MARATH HALLI SARJAPUR OUTER RING ROAD, BENGALURU - 560 103, PAN: AAECM 5559R.

... RESPONDENT

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28.06.2017 PASSED IN IT(TP)A NO.384/BANG/2016, FOR THE ASSESSMENT YEAR 2011- 12 PRAYING THIS HON'BLE COURT TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 28.06.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN IT(TP)A NO. 384/BANG/2016 FOR ASSESSMENT YEAR 2011-12 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

*****

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

JUDGMENT

The learned counsel for the appellants submit that the 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.,

3 (2018) 93 TAXMANN.COM 33 (SC). Hence, he pleads that the present appeal be dismissed.

2.

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

The appeal is accordingly dismissed.

SD/-

SD/- JUDGE

JUDGE

*bgn/-

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