THE DIRECTOR OF INCOME-TAX vs. M/S NDS LIMITED- INDIA BRANCH OFFICE

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ITA/419/2015HC KarnatakaKAHC01040222201529 November 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 question of law raised in the appeal had been answered against the appellants in a previous case. Consequently, the appeal was dismissed.

What were the facts?

The appeal was filed by the Director of Income-Tax against an order of the ITAT. The appeal was listed for orders regarding non-compliance of office objections.

What were the issues?

The substantial question of law raised in the appeal was already decided against the revenue by the High Court in a similar 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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

ITA No.419/2015

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 29TH DAY OF NOVEMBER 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.419/2015

BETWEEN :

1.

THE DIRECTOR OF INCOME-TAX

INTERNATIONAL TAXATION RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD BANGALORE-560 001

2.

THE DY.DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-1(1), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001

...APPELLANTS

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

AND :

M/S NDS LIMITED-INDIA BRANCH OFFICE NO.9, ASHFORD PARK VIEW 80 FT. ROAD, KORAMANGALA III BLOCK BANGALORE – 560 034

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 20.03.2015 PASSED BY THE ITAT, BENGALURU

ITA No.419/2015

-2-

IN ITA NO.1515/BANG/2010 FOR THE ASSESSMENT YEAR 2006-2007.

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

JUDGMENT

Ag.CJ (Oral):

This appeal is listed today for orders regarding non compliance of office objection raised on the appeal. However, learned Counsel appearing for the appellants submits that the question of law raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. IA No.2/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed. Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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