THE PR. COMMISSIONER OF INCOME TAX vs. M/S CARREMEN SILVERCAST

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ITA/209/2016HC KarnatakaKAHC01022112201620 September 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The Revenue's counsel conceded that the issue was already decided against them by this Court in a previous case.

What were the facts?

The Revenue appealed an order of the ITAT concerning the assessment year 2009-2010. The High Court was asked to formulate substantial questions of law and set aside the ITAT's order.

What were the issues?

The appeal raised substantial questions of law, but the Revenue's counsel admitted that the issue had been decided against them in a prior judgment by the same 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.209/2016

-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.209/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME-TAX

CIT(A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

2.

THE INCOME-TAX OFFICER

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

80 FEET ROAD, KORAMANGALA

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 C.O.NUMBER 39/BANG/2015, BY THE ITAT BENGALURU, FOR THE ASSESSMENT YEAR 2009-2010.

ITA No.209/2016

-2-

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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