THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. CGI INFORMATION SYSTEMS

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ITA/585/2017HC KarnatakaKAHC01038205201717 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 substantial question of law raised in the appeal had been answered against the Revenue in a previous case. Consequently, the appeal was dismissed.

What were the facts?

The Income Tax Department filed an appeal against an order of the ITAT. The appeal was listed for orders regarding non-compliance with office objections. The Department's counsel conceded that the issue was already decided against them by the High Court.

What were the issues?

Whether the substantial question of law raised in the appeal was already decided against the Revenue by 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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ITA No.585/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH 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.585/2017

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX CIT (A), 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(2), PRESENT ADDRESS CIRCLE-2(1)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA BENGALURU-560 095 ...APPELLANTS

(BY SRI K.V.ARAVIND & SRI DILIP, ADVOCATES)

AND :

M/S CGI INFORMATION SYSTEMS MANAGEMENT CONSULTANTS PVT. LTD. ELECTRONIC CITY, TOWER 2, 95/1 AND 95/2, ELECTRONIC CITY PHASE 1 (WEST), BENGALURU-560 100 ...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 15.02.2017 PASSED BY THE ITAT, BANGALORE

ITA No.585/2017

-2-

BENCH ‘A’ BANGALORE IT(TP)A NO.1117(BANG)2011 FOR THE ASSESSMENT YEAR 2007-2008.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

This appeal is listed today for orders regarding non-compliance of office objection raised on the appeal. However, learned Counsel appearing for the appellants 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)]. I.A.No.1/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

Yn.

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