THE PR. COMMISSIONER OF INCOME-TAX vs. M/S CELSTREAM TECHNOLOGIES PVT LTD

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ITA/335/2016HC KarnatakaKAHC01031877201615 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 questions raised in these appeals had already been answered against the appellants by previous judgments of the same court. Therefore, the appeals were dismissed.

What were the facts?

The Income Tax Department appealed against an order of the ITAT concerning assessment year 2006-2007. The appeals were filed under Section 260-A of the IT Act, 1961.

What were the issues?

Whether the substantial questions of law raised in the appeals were covered by previous High Court judgments on similar matters.

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(3)Show list

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ITA No.338/2016 C/W ITA No.335/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15TH 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. 338/2016 C/W INCOME TAX APPEAL NO.335/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME-TAX

CIT(A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE – 560 095

2.

THE DEPUTY COMMISSIONER OF

INCOME-TAX, CIRCLE-11(2)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE – 560 095

...APPELLANTS

(COMMON) (BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S CELSTREAM TECHNOLOGIES PVT. LTD. NO.29A, 2ND CROSS PHASE-I ELECTRONIC CITY BANGALORE – 560 100

...RESPONDENT (COMMON) (BY SRI T.SURYANARAYANA, ADVOCATE)

INCOME TAX APPEAL NOS.338/2016 & 335/2016 ARE FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO

ITA No.338/2016 C/W ITA No.335/2016

-2-

FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 16.10.2015 PASSED BY THE ITAT, B BENCH, BENGALURU IN ITA NOS.1344/BANG/2014 & 1345/BANG/2014 RESPECTIVELY FOR THE ASSESSMENT YEAR 2006-2007.

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

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants fairly submits that the questions raised in these appeals are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)], CIT v. Novell Software Development (I) Pvt. Ltd. [(2013) 355 ITR 339 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeals are accordingly dismissed.

Appeals dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR

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