THE PR. COMMISSIONER OF INCOME TAX vs. M/S CARREMEN SILVERCAST CLOTHING(I) PVT LTD.,

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ITA/208/2016HC KarnatakaKAHC01024775201620 September 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. This was based on the concession by the Revenue's counsel that the issue was decided against them in a previous case.

What were the facts?

The Revenue filed an appeal against the ITAT's order for the assessment year 2009-2010. The Revenue's counsel conceded that the issue raised in the appeal had already been decided against them by the High Court.

What were the issues?

Whether the High Court should entertain an appeal on a question of law that has already been decided against the appellant by a coordinate bench.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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ITA No.208/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF SEPTEMBER 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO. 208/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME-TAX

CIT(A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

2.

THE INCOME-TAX OFFICER

WARD-11(1), 2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S CARREMEN SILVERCAST CLOTHING (I) PVT. LTD. SY.NO.80, BARAGUNTE VILLAGE SARJAPURA HOBLI ANEKAL TALUK BENGALURU – 562 125

...RESPONDENT

(BY SRI N.NAGARAJU, ADVOCATE)

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 07.08.2015 PASSED IN ITA NUMBER

ITA No.208/2016

-2-

1374/BANG/2014, BY THE ITAT BENGALURU, FOR THE ASSESSMENT YEAR 2009-2010.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

H.G.RAMESH, J. (Oral):

Sri K.V.Aravind, learned Counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

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