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

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ITA/833/2017HC KarnatakaKAHC01043653201706 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal, acknowledging that the substantial question of law was previously decided against the appellants in CIT v. Tata Elxsi Ltd.

What were the facts?

The Income Tax Department appealed an ITAT order. The High Court noted that the issue raised in the appeal had already been decided against the department in a previous case.

What were the issues?

Whether the substantial question of law raised in the appeal was decided against the revenue in a prior High Court judgment.

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.833/2017

-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.833/2017

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

2.

THE INCOME-TAX OFFICER

WARD-11(2), PRESENT ADDRESS

ACIT, CIRCLE-3(1)(2)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

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

AND :

M/S HUAWEI TECHNOLOGIES INDIA PVT. LTD. REGD. OFFICE SY.NOS. 37, 46, 45/3, 45/4 ETC., K.NO.1540, KUNDALAHALLI VILLAGE BENGALURU – 560 037

...RESPONDENT

ITA No.833/2017

-2-

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 31.05.2017 PASSED BY THE ITAT, BENGALURU IN IT(TP)A NO.395/BANG/2013 FOR THE ASSESSMENT YEAR 2008-2009.

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 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

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