PR.COMMISSIONER OF vs. M/S IGEFI SOFTWARE INDIA P.LTD.,

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ITA/70/2016HC KarnatakaKAHC01017461201625 October 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 questions of law were either not arising for consideration or were already answered against the appellants by a previous judgment of the same court.

What were the facts?

The Income Tax Department appealed an order passed by the ITAT. The Department's counsel conceded that the substantial questions of law formulated in their appeal memorandum did not arise for consideration.

What were the issues?

Whether the substantial questions of law formulated by the appellant in their appeal memorandum arise for consideration before the High Court.

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.70/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 25TH DAY OF OCTOBER 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.70/2016

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX-5

C.R.BUILDING, QUEENS ROAD

BANGALORE – 560 001

2.

THE INCOME TAX

OFFICER, WARD-11(2)

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S IGEFI SOFTWARE INDIA P.LTD. (FORMERLY FINCH SOFTWARE INDIA P.LTD) #SAFINA TOWERS-2 NO.3, 3RD, 4TH & 5TH FLOORS ALI ASKAR ROAD VASANTH NAGAR NEAR HIGH GROUNDS BANGALORE – 560 052

...RESPONDENT

(BY SRI BALARAM R.RAO, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE

ITA No.70/2016

-2-

SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 30.07.2015 PASSED BY THE ITAT, ‘C’ BENCH, BENGALURU IN ITA NO.IT(TP)A NO.1127/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010.

THIS INCOME TAX APPEAL 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 first, second, third and fourth substantial questions of law formulated in the appeal memorandum do not arise for consideration and the fifth substantial question of law 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

KSR

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