THE PR. COMMISSIONER OF COMMERCIAL TAXES vs. M/S AOL ONLINE INDIA PVT. LTD.,

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ITA/436/2017HC KarnatakaKAHC01034540201729 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 substantial question of law raised in the appeal had already been answered against the Revenue by a previous judgment of the same court. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court challenging an ITAT order. The appeal was listed for orders regarding non-compliance with office objections.

What were the issues?

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

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.436/2017

-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.436/2017

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(1), PRESENT ADDRESS

CIRCLE-1(1)(1), 2ND FLOOR

BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

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

AND :

M/S AOL ONLINE INDIA PVT. LTD. (FORMERLY AMERICA ONLINE INDIA PVT.LTD.) BUILDING 1a, RMZ ECOSPACE OUTER RING ROAD, BELLANDUR VILLAGE BENGALURU – 560 037

...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 25.01.2017 PASSED BY THE ITAT, BENGALURU IN

ITA No.436/2017

-2-

IT(TP)A NO.1752/BANG/2012, FOR THE ASSESSMENT YEAR 2005-2006.

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)]. The appeal is accordingly dismissed. In view of dismissal of the appeal, IA No.1/2017 does not survive for consideration; it stands disposed of accordingly. Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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