THE PR. COMMISSIONER OF INCOME-TAX vs. M/S 24/7 CUSTOMER PVT LTD

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ITA/795/2017HC KarnatakaKAHC01044417201704 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 issue raised in the appeal had already been decided against the Revenue by the same court in a previous case. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against an order of the ITAT concerning the assessment year 2009-2010. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

Whether the substantial questions of law raised by the Revenue in the appeal were already answered against them 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

Cases cited in this judgment(1)Show list

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ITA No.795/2017

-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.795/2017

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, ADVOCATE)

AND :

M/S. 24/7 CUSTOMER PVT. LTD. EMBASSY GOLFLINKS BUSINESS PARK CHALLAGHATTA VILLAGE OFF INTERMEDIATE RING ROAD VARTHUR HOBLI BENGALURU – 560 071

...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

ITA No.795/2017

-2-

ORDER DATED 07.07.2017 IN IT(TP)A NO.89/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, 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 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

hkh.

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