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

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ITA/844/2017HC KarnatakaKAHC01046382201704 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 questions of law raised in the present appeal were already answered against the Revenue in previous judgments. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the ITAT. The appeal raised questions of law that had been previously decided by the High Court in other cases.

What were the issues?

Whether the substantial questions of law raised in the appeal were already decided by the High Court in similar cases.

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.844/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH 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.844/2017

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 K.V.ARAVIND, ADVOCATE)

AND :

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

...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 05.05.2017 IN ITA NO.1243/BANG/2016 FOR THE ASSESSMENT YEAR 2008-2009 PASSED BY THE ITAT, BENGALURU.

ITA No.844/2017

-2-

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 questions raised in this appeal are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

hkh.

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