THE PR. COMMISSIONER OF INCOME-TAX vs. M/S IGATE GLOBAL SOLUTIONS LTD

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ITA/87/2016HC KarnatakaKAHC01017328201612 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. The court acknowledged that the question of law raised in the appeal had been previously decided against the Revenue by the same court.

What were the facts?

The Revenue appealed against an ITAT order concerning the assessment year 2006-2007. The Revenue's counsel conceded that the issue was already decided against them by the High Court in a similar case.

What were the issues?

Whether the High Court's prior judgment in CIT v. Tata Elxsi Ltd. applies to the present appeal, thereby deciding the substantial question of law against the Revenue.

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.87/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12TH 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.87/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME-TAX CIT(A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BANGALORE – 560 095

2.

THE ASST. COMMISSIONER OF INCOME-TAX

CIRCLE-11(4), 2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BANGALORE – 560 095

...APPELLANTS

(BY SRI K.V.ARVIND, ADVOCATE)

AND :

M/S IGATE GLOBAL SOLUTIONS LTD. NO.158-192 (P) & 165(P)-170(P) EPIP PHASE-II, WHITEFIELD BANGALORE – 560 066

...RESPONDENT

(BY SRI T.SURYANARAYANA, 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 30.07.2015 PASSED IN ITA NO.1239/BANG/2010, FOR THE ASSESSMENT YEAR 2006-2007 PASSED BY THE ITAT, BENGALURU AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(4), BENGALURU.

ITA No.87/2016

-2-

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

JUDGMENT

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

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. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed. Sd/-

JUDGE

Sd/-

JUDGE

KSR

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