THE PRINCIPAL COMMISSIONER OF vs. M/S SOFTBRANDS INDIA PRIVATE LIMITED

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ITA/239/2018HC KarnatakaKAHC01036434201805 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the Revenue's submission that the questions of law were covered by existing judgments. Consequently, the appeal was dismissed.

What were the facts?

The Revenue appealed against an ITAT order that confirmed the Commissioner's order. The Revenue argued that the substantial questions of law were covered by Supreme Court and High Court judgments.

What were the issues?

Whether the substantial questions of law raised in the appeal are covered by the judgments of the Supreme Court and the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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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.239 OF 2018

BETWEEN:

1.

THE PRINCIPAL COMMISSIONER OF INCOME TAX

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-11(4), PRESENT ADDRESS

CIRCLE-3(1)(1)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095.

… APPELLANTS (BY SRI.ARAVIND K.V., ADVOCATE)

AND:

M/S.SOFTBRANDS INDIA PRIVATE LIMITED (NOW INFORE BANGALORE PRIVATE LIMITED) NO.93/32, PRESTIGE OBLISQ

3/32, KASTURBA ROAD BENGALURU – 560 001.

…RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 25.10.2017 PASSED IN IT(TP)A NO.104/BANG/2014, FOR THE ASSESSMENT YEAR 2009-10 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO.104/BANG/2014 DATED 25.10.2017 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

*****

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

JUDGMENT

The learned counsel for the appellants submit that the first substantial question of law that would arise for consideration in this 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 LIMITED reported in [2018] 93 TAXMANN.COM 33 (SC). That the second substantial question of law that would arise for consideration in this appeal is covered by the judgment of this 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 judgments.

2.

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

Sd/- Sd/-

JUDGE JUDGE

Prs*

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