THE PR.COMMISSIONER OF vs. M/S INATECH INFO SOLUTIONS PVT.LTD

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ITA/846/2017HC KarnatakaKAHC01044581201706 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal raised questions of law that had been answered against the appellants in a prior judgment of the same court. 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 High Court noted that the questions raised in the appeal were already decided against the Revenue in a previous case.

What were the issues?

Whether the substantial questions of law raised in the appeal were covered by previous High Court judgments. The core issue revolved around the interpretation of tax laws as applied to the respondent's case.

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.846/2017

-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.846/2017

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

2.

THE ASSISTANT COMMISSIONER

OF INCOME TAX, CIRCLE 3(1)(1)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

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

AND :

M/S INATECH INFO SOLUTIONS PVT. LTD. 22, CUNNINGHAM CLASSIC CUNNINGHAM ROAD BENGALURU – 560 052

…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 23.06.2017 PASSED BY THE ITAT, “B” BENCH BANGALORE IN ITA NO.709/BANG/2016 FOR THE ASSESSMENT YEAR 2010-2011.

ITA No.846/2017

-2-

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

JUDGMENT Ag.CJ (Oral):

Learned counsel 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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