THE PR.COMMISSIONER OF vs. M/S CIBERSITES INDIA PVT LTD

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ITA/843/2017HC KarnatakaKAHC01044743201705 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 questions of law raised in the appeal had already been decided against the appellants by previous judgments of the High Court and the Supreme Court. Therefore, the appeal was dismissed.

What were the facts?

The Income Tax Department appealed an ITAT order concerning M/s. Cibersites India Pvt. Ltd. for the assessment year 2007-2008. The appeal was filed under Section 260-A of the Income Tax Act.

What were the issues?

The appeal concerned substantial questions of law that had been previously adjudicated by higher courts. The core issue was whether the ITAT's order was legally sound in light of existing precedents.

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(2)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.843/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH 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.843/2017

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

2.

THE JOINT COMMISSIONER OF

INCOME-TAX (OSD)

CIRCLE-2(1)(1)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

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

AND :

M/S. CIBERSITES INDIA PVT. LTD. 5TH FLOOR, TOWER ‘D’ IBC KNOWLEDGE PARK 4/1, BANNERGHATA ROAD BENGALURU – 560 054

...RESPONDENT

THIS INCOME TAX APPEAL 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

ITA No.843/2017

-2-

05.05.2017 IN ITA NO.1242/BANG/2016 FOR THE ASSESSMENT YEAR 2007-2008 PASSED BY THE ITAT, BENGALURU.

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 first substantial question of law is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)] and the second substantial question of law is answered against the appellants by the Hon’ble Supreme Court in CIT v. Yokogawa India Ltd. [(2017) 391 ITR 274 (SC)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

hkh.

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