PR.COMMISSIONER OF INCOME TAX-4, vs. M/S LUWA INDIA PRIVATE LIMITED

PDF · subscribers
ITA/287/2017HC KarnatakaKAHC01051817201705 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, based on the submission of the Revenue's counsel, dismissed the appeal. The dismissal was in terms of a prior judgment of the court.

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 judgment of the same court.

What were the issues?

Whether the substantial question of law 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.

Before: AND

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH 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.287 OF 2017 BETWEEN:

1.

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

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE – 11[5] BENGALURU

... APPELLANTS

(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)

AND:

M/S. LUWA INDIA PRIVATE LIMITED, NO.95, INDUSTRIAL SUB-URB, 2ND STAGE, TUMKUR ROAD YESHWANTHPURA BANGALORE – 560 022

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 26.08.2016 PASSED IN IT[TP]A NO.568/BANG/2012 AND C.O. NO.31/BANG/2015, FOR THE ASSESSMENT YEAR 2007-08 VIDE ANNEXURE-A, PRAYING TO [A] 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 [B] SET ASIDE THE APPELLATE ORDER DATED: 3.11.2016 PASSED BY THE ITAT, ‘A’ BENCH, BENGALURU, AS SOUGHT, FOR IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN IT[TP]A NO.568/BANG/2012 AND C.O. NO.31/BANG/2015, FOR THE ASSESSMENT YEAR 2007-08 VIDE ANNEXURE-A & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

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

J U D G M E N T

The learned counsel for the appellants submits that the substantial question of law that would arise for consideration in this appeal is covered by the Judgment of this Hon’ble Court in the case of PRINCIPAL COMMISSIONER OF INCOME- TAX, BANGALORE VS. SOFTBRANDS INDIA (P) LTD., reported in [2018] 94 TAXMANN.COM 426 (KAR). Hence, he pleads that this appeal be dismissed in terms of the aforesaid judgment.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/-

Sd/-

JUDGE

JUDGE

AN/-

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →