THE PR. COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S DANISH STEEL CLUSTER PVT LTD

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ITA/19/2017HC KarnatakaKAHC01018702201703 August 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 Income Tax Department. This was based on the fact that the questions of law raised had been decided against the appellants in prior cases.

What were the facts?

The Income Tax Department appealed against an order of the ITAT. The High Court noted that the issues raised in the appeal had already been decided against the Department in previous judgments.

What were the issues?

Whether the substantial questions of law raised in the appeal were covered by previous High Court judgments. The appeal concerned the interpretation of tax laws as applied to the respondent company.

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.19/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3RD 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.19/2017

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-2(1)(2) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU – 560 095

...APPELLANTS

(BY SRI ARAVIND K.V. ADVOCATE)

AND :

M/S DANISH STEEL CLUSTER PVT. LTD. NO.46, BOMMASANDRA JIGANI LINK ROAD BENGALURU – 560 106

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO. 872/BANG/2016 DATED 24.06.2016 AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE

ITA No.19/2017

-2-

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BENGALURU.

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 questions raised in this appeal are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed. Sd/-

JUDGE

Sd/-

JUDGE

KSR

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