PR. COMMISSIONER OF INCOME TAX-4 vs. M/S. KSHEMA TECHNOLOGIES LIMITED

PDF · subscribers
ITA/528/2016HC KarnatakaKAHC01042672201603 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the issue raised in the appeal had already been decided against the Revenue by a coordinate bench. Therefore, no purpose would be served by admitting the appeal.

What were the facts?

The Revenue filed an appeal against an order of the Income Tax Appellate Tribunal. The appeal was filed with a delay, and the Revenue conceded that the issue was decided against them by a previous High Court judgment.

What were the issues?

Whether the substantial questions of law raised in the appeal warrant admission, given a prior High Court ruling on the same issue.

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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

ITA No.528/2016

-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.528/2016

BETWEEN :

1.

PR.COMMISSIONER OF INCOME-TAX 4 BMTC COMPLEX, KORAMANGALA

BENGALURU-560 001

2.

THE ASSISTANT COMMISSIONER INCOME-TAX

CIRCLE 12(1),BENGALURU ...APPELLANTS

(BY SRI E.I. SANMATHI, STANDING COUNSEL)

AND :

M/S KSHEMA TECHNOLOGIES LIMITED (MERGED WITH MPHASIS LTD) BAGMANE WORLD TECHNOLOGY CENTRE K.R. PURAM, WTC 3, BLOCK B, 1ST FLOOR MARATHAHALLI, ORR, DODDENEKUNDI BANGALORE -560 048

...RESPONDENT

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 APPELLATE ORDER DATED: 22.04.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH IN APPEAL PREOCEEDINGS IN ITA NO.1259/BANG/2012, FOR THE ASSESSMENT YEAR 2005- 2006.

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

ITA No.528/2016

-2-

JUDGMENT

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

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)]. Hence, no purpose will be served by ordering notice on I.A.No.1/2016 filed for condonation of the delay in filing the appeal. Accordingly, both I.A.No.1/2016 and the appeal are dismissed.

Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →