PR. COMMISSIONER OF INCOME TAX-7 vs. M/S TELELOGIC INDIA PVT LTD

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ITA/230/2017HC KarnatakaKAHC01032224201724 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the question raised in these appeals had already been answered against the Revenue by a previous judgment of the same court. Therefore, the appeals were dismissed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed orders in favor of the assessees for multiple assessment years. The Revenue appealed these orders before the High Court.

What were the issues?

Whether the High Court should entertain appeals against ITAT orders when the legal issue has been settled by a prior judgment of the High Court.

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.

ITA No.512/2016 C/W ITA NOs.214/2017, 217/2017 & 230/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF JANUARY 2018

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.512/2016 C/W INCOME TAX APPEAL NOs. 214/2017, 217/2017 & 230/2017

ITA NO.512/2016: BETWEEN :

1.

PR. COMMISSIONER OF INCOME TAX-4

BMTC COMPLEX, KORMANGALA

BANGALORE

2.

DY.COMMISSIONER OF

INCOME TAX, CIRCLE 12(1)

BANGALORE

...APPELLANTS

(BY SRI SANMATHI E.I, ADVOCATE)

AND :

M/S MC CREADE SOFTWARE (ASIA) PVT.LTD. NO.811, 23RD MAIN, 12TH ‘A’ CROSS 2ND PHASE, J.P.NAGAR BENGALURU – 560 078

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE

ITA No.512/2016 C/W ITA NOs.214/2017, 217/2017 & 230/2017

-2-

ORDER DATED 08.03.2016 PASSED BY THE ITAT, BANGALORE BENCH ‘A’ IN IT(TP)A.NO.392/BANG/2013 FOR THE ASSESSMENT YEAR 2008-2009.

ITA NO.214/2017: BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME TAX-6

BMTC COMPLEX, KORMANGALA

BANGALORE

2.

THE INCOME TAX OFFICER

WARD-12(2), 4TH FLOOR

RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD

BANGALORE – 560 001

...APPELLANTS

(BY SRI SANMATHI E.I, ADVOCATE)

AND :

M/S SYMBOL TECHNOLOGIES INDIA PVT. LTD. RMZ-ECOSPACE, 4TH FLOOR, BLOCK 3B SARJAPUR OUTER RING ROAD DEVARADISANAHALLI, VARTHUR ROAD BANGALORE – 560 037

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 26.10.2016 PASSED BY THE ITAT ‘B’ BENCH, BENGALURU IN IT(TP)A.NO.177/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010.

ITA NO.217/2017: BETWEEN :

1.

PR. COMMISSIONER OF INCOME TAX-5

BMTC COMPLEX, KORMANGALA, BANGALORE

2.

DY.COMMISSIONER OF

INCOME TAX, CIRCLE 12(1)

BANGALORE

...APPELLANTS (BY SRI SANMATHI E.I, ADVOCATE)

ITA No.512/2016 C/W ITA NOs.214/2017, 217/2017 & 230/2017

-3-

AND :

M/S NORTHERN OPERATING SERVICES PVT. LTD. 2ND FLOOR, RMZ ECO SPACE CAMPUS I C, SARJAPUR OUTER RING ROAD BELLANDUR VILLAGE VARTHUR HOBLI BANGALORE – 560 013

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 08.09.2016 PASSED BY THE ITAT ‘A’ BENCH, BENGALURU IN IT(TP)A.NO.112/BANG/2015 FOR THE ASSESSMENT YEAR 2010-2011.

ITA NO.230/2017: BETWEEN :

1.

PR. COMMISSIONER OF INCOME TAX-7

BMTC COMPLEX, KORMANGALA

BANGALORE

2.

THE DEPUTY COMMISSIONER OF

INCOME TAX, CIRCLE 12(4)

BANGALORE

...APPELLANTS

(BY SRI SANMATHI E.I, ADVOCATE)

AND :

M/S TELELOGIC INDIA PVT. LTD. C/O IBM INDIA PVT. LTD. 3RD FLOOR, SUBRAMANYA ARCADE NO.12, BANNERGHATTA MAIN ROAD BANGALORE

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 10.06.2016 PASSED BY THE ITAT ‘B’ BENCH,

ITA No.512/2016 C/W ITA NOs.214/2017, 217/2017 & 230/2017

-4-

BENGALURU IN MP NO.46/BANG/2016 IN IT(TP)A NO.1599/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009.

THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE,DELIVERED THE FOLLOWING:

JUDGMENT Ag.CJ (Oral):

Learned Counsel appearing for the appellants fairly submits that the question raised in these appeals is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeals are accordingly dismissed.

Appeals dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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