THE PR. COMMISSIONER OF INCOME-TAX, CIT(A) vs. M/S AOL ONLINE INDIA PVT. LTD.,

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ITA/435/2017HC KarnatakaKAHC01033761201707 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court acknowledged that the question raised in the appeal had already been answered against the appellants by the same court in a prior judgment. Therefore, the appeal was dismissed.

What were the facts?

The Income Tax Department filed an appeal against an order of the ITAT. The appeal was listed for orders regarding non-compliance with office objections. The appellant's counsel conceded that the issue was decided against them in a previous case.

What were the issues?

Whether the substantial questions of law raised in the appeal were already decided against the appellant by the High Court in a previous case.

Which sections of the Income-tax Act were involved?

Section 260-A

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ITA No.435/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.435/2017

BETWEEN :

1.

THE PR.COMMISSIONER OF INCOME-TAX,CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-11(1), PRESENT ADDRESS

CIRCLE-1(1)(1)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BENGALURU – 560 095

...APPELLANTS

(BY SRI ARAVIND K.V, ADVOCATE)

AND :

M/S. AOL ONLINE INDIA PVT. LTD. (FORMERLY AMERICA ONLINE INDIA PVT. LTD.) BUILDING 1A, RMZ ECOSPACE OUTER RING ROAD, BELLANDUR VILLAGE BENGALURU – 560 037.

...RESPONDENT

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED:25/01/2017 PASSED IN IT(TP)A NO.1751/BANG/2012, FOR THE ASSESSMENT YEAR 2004-2005.

ITA No.435/2017

-2-

THIS ITA COMING ON FOR ORDERS, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

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

1.

Production of certified copy of the impugned order is dispensed with. I.A.No.1/2017 filed for dispensation stands disposed of accordingly. 2. This appeal is listed today for orders regarding non compliance of office objection raised on the appeal. However, learned counsel 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

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