THE PR COMMISSIONER OF INCOME TAX vs. M/S HEWLETT PACKARD GLOBAL

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ITA/332/2017HC KarnatakaKAHC01031936201724 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the question raised in the appeal had already been decided against the Revenue by a previous judgment of the same court. Therefore, the appeal was dismissed.

What were the facts?

The Revenue appealed against an order of the ITAT concerning the assessment year 2004-2005. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the High Court's previous ruling on a similar matter would govern the present appeal. The Revenue sought to challenge the ITAT's order.

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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ITA No.332/2017

-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.332/2017

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME-TAX

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

2.

THE DEPUTY COMMISSIONER OF

INCOME-TAX, WARD-11(4)

PRESENT ADDRESS CIRCLE-3(1)(2)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S HEWLETT PACKARD GLOBAL SOFT PVT. LTD. 39/40, ELECTRONIC CITY PHASE-II, HOSUR ROAD BENGALURU – 560 100

...RESPONDENT

(SERVED)

ITA No.332/2017

-2-

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 17.10.2016 PASSED BY THE ITAT BANGALORE BENCH ‘B’ BANGALORE IN IT (TP) A NO.1211/BANG/2012 FOR THE ASSESSMENT YEAR 2004-2005.

THIS INCOME TAX APPEAL 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 this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed. Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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