THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO GE MEDICAL STYSTEMS PVT LTD

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ITA/780/2009HC KarnatakaKAHC01078024200917 November 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the questions of law in this appeal had already been decided in favour of the assessee in a prior case involving the same assessee. Therefore, the present appeal was also decided in favour of the assessee.

What were the facts?

The Revenue appealed against an ITAT order that confirmed the Commissioner's order, which in turn confirmed the Deputy Commissioner's order. The appeal involved the same assessee and similar questions of law as a previous case.

What were the issues?

Whether the substantial questions of law raised in the appeal should be decided in favour of the assessee, considering a previous judgment on similar issues.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF NOVEMBER 2015 PRESENT

THE HON’BLE MR.JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S. SUJATHA

I.T.A. NO. 780 OF 2009

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BANGALORE

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 1(3), C.R.BUILDING, QUEENS ROAD, BANGALORE ... APPELLANTS

(BY SRI. K V ARAVIND, ADV.)

AND

M/S WIPRO GE MEDICAL SYSTEM LTD., PLOT NO.4, KADUGODI PLANTATION, INDUSTRIAL AREA, SADARAMANGALA, BANGALORE ... RESPONDENT

(RESPONDENT SERVED, UNREPRESENTED)

- 2 - THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.1033/ BNG/2008,DATED 10.07.2009, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 1(3), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

THIS ITA COMING ON FOR FINAL HEARING THIS DAY, VINEET SARAN J. DELIVERED THE FOLLOWING:

JUDGMENT

Heard Sri. K. V. Aravind, learned counsel for the appellants and perused the record.

2.

Learned counsel for the appellants does not dispute that the questions involved in this appeal have been decided by this court in favour of the assessee and against the Revenue in ITA No. 779/2009 decided on 9/3/2015, which was in the case of the very same assessee who is respondent in this appeal.

3.

Accordingly, for the reasons given in the judgment and order dated 9/3/2015 passed in ITA No. 779/2009, the questions of law raised in this appeal are

- 3 - decided in favour of the assessee and against the Revenue.

Appeal stands dismissed.

Sd/- JUDGE

Sd/- JUDGE

Rd/-

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