THE COMMISSIONER OF INCOME-TAX vs. M/S DELL INTERNATIONAL SERVICES

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ITA/845/2017HC KarnatakaKAHC01046354201706 December 2017Bench: 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 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 appealed against an ITAT order concerning the assessment year 2010-2011. 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 their appeal were valid and required reconsideration 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.845/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 6TH DAY OF DECEMBER 2017

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.845/2017

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX

CIT(A), LTU, JSS TOWERS

BSK III STAGE

BENGALURU – 560 085

2.

THE JOINT COMMISSIONER OF

INCOME-TAX, LTU

JSS TOWERS, BSK III STAGE

BENGALURU – 560 085

...APPELLANTS

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

AND :

M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD. (FORMERLY KNOWN AS PEROT SYSTEMS TSI (I) PVT. LTD.) 12/1, 12/2A,13/1A, DIVYASHREE GARDENS CHALLAGUTTA VILLAGE 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.845/2017

-2-

ORDER DATED 28.06.2017 PASSED BY THE ITAT, BENGALURU IN IT(TP) A NO.636 (BANG) 2016 FOR THE ASSESSMENT YEAR 2010-2011.

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

JUDGMENT

Ag.CJ (Oral):

Learned counsel 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)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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