What did the High Court hold?

The High Court noted that a previous appeal (ITA No.831/2009) filed by the Revenue against the same ITAT order had already been dismissed. Therefore, for the same reasons, the present appeal was also dismissed.

The Revenue filed an appeal before the High Court challenging an order of the ITAT. The Revenue had also filed a similar appeal (ITA No.831/2009) raising the same question of law against the same ITAT order.

What were the issues?

Whether the High Court should entertain an appeal when a similar appeal against the same order has already been dismissed.

The Commissiner of Income Tax vs Wipro Finance Pvt Ltd | Karnataka High Court 2015

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16TH DAY OF OCTOBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA NO.834/2009 BETWEEN:

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

THE DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(3), C.R.BUILDING, QUEENS ROAD, BANGALORE. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.,)

AND:

WIPRO FINANCE PRIVATE LIMITED WIPRO CENTRE, NO.5, PAPANNA STREET, ST.MARKS ROAD CROSS, BANGALORE. …RESPONDENT (BY MS. S.R.ANURADHA, ADV.,)

THIS ITA IS FILED UNDER SECTION 260A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 7.8.2009 PASSED IN ITA NO.1248/BNG/2008, FOR THE ASSESSMENT YEAR -2000, PRAYING TO i. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.1248/BNG/2008 DATED 7.8.2009 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND

CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE.

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

JUDGMENT

Heard Sri K.V.Aravind, learned counsel for the appellants as well as Ms.S.R.Anuradha, learned counsel for the respondent and perused the record.

Learned counsel for the parties have jointly stated that challenging the same order of the Tribunal, which is impugned in this appeal, another appeal being ITA No.831/2009 was filed raising the same question of law, which has been raised in this appeal and by judgment and order dated 07.06.2010 passed by the Division Bench of this Court the appeal filed by the Revenue has been dismissed.

Accordingly, for the reasons given in the judgment dated 07.06.2010 passed in ITA No.831/2009, this appeal also stands dismissed. No order as to costs.

Sd/-

JUDGE

Sd/-

JUDGE TL

THE COMMISSINER OF INCOME TAX vs. WIPRO FINANCE PVT LTD

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