THE PRINCIPAL COMMISSIONER OF vs. M/S M SOURCE (INDIA) PRIVATE LIMITED

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ITA/906/2017HC KarnatakaKAHC01051819201705 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission of the Revenue's counsel. The appeal was accordingly disposed of based on this submission.

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 in the appeal is covered by a Supreme Court judgment.

What were the issues?

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

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

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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 05TH 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.906 OF 2017

BETWEEN:

1.

THE 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 M SOURCE (INDIA) PRIVATE LIMITED BAGMANE WORLD TECHONOLOGY CENTRE 1ST FLOOR, WING"A" WTC-3, K.R.PURAM, MARATHAHALLI OUTER RING ROAD, K.R.PURAM BENGALURU – 560 048 PAN: AACCM 2097G.

... RESPONDENT

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.06.2017 PASSED IN ITA NO.261/BANG/2015, FOR THE ASSESSMENT YEAR 2010- 11, VIDE ANNEXURE-A 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; SET ASIDE THE APPELLATE ORDER DATED 23.06.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN ITA NO.261/BANG/2015 FOR ASSESSMENT YEAR 2010-11 VIDE ANNEXURE-A 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 disposed off .

SD/-

SD/- JUDGE

JUDGE

*bgn/-

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