THE PR. COMMISSIONER OF vs. M/S CISCO VIDEO TECHNOLOGIES

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ITA/623/2017HC KarnatakaKAHC01040209201705 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court acknowledged the concession made by the appellants' counsel. Based on this concession and the prior ruling, the court dismissed the appeal.

What were the facts?

The Income Tax Department appealed an ITAT order. The appellants' counsel conceded that the issue raised in the appeal had already been decided against them by the High Court in a previous case.

What were the issues?

Whether the High Court should entertain an appeal when the core issue has been previously decided against the appellant by the same 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.623/2017

-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.623/2017

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 DILIP AND SRI K.V.ARAVIND, ADVOCATES)

AND :

M/S. CISCO VIDEO TECHNOLOGIES INDIA PVT. LTD. (FORMERLY KNOWN AS NDS SERVICES PAY-TV TECHNOLOGY PVT. LTD.) BLOCK 9A & 9B, PRITECH PARK SPECIAL ECONOMIC ZONE, SURVEY NO.51-64/4 SARJAPUR OUTER RING ROAD BELLANDUR VILLAGE BENGALURU – 560 103

...RESPONDENT

ITA No.623/2017

-2-

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 17.03.2017 IN IT(TP)A NO.144//BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, PASSED BY THE ITAT, BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, 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)]. I.A.No.1/2017 and the appeal are accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

hkh.

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