THE COMMISSIONER OF INCOME-TAX vs. M/S HONEYWELL TECHNOLOGY

ITA/101/2015HC KarnatakaKAHC01024457201504 August 2015Bench: B.MANOHAR,VINEET SARAN3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal, stating that the issues were covered by a previous decision in Commissioner of Income Tax Vs Tata Elxi Limited. However, it allowed for consequential orders if the Supreme Court reverses the High Court's judgment.

What were the facts?

The Revenue appealed against an ITAT order that confirmed the Commissioner's order. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

Whether the issues raised in the appeal were covered by existing High Court precedents. The potential impact of a Supreme Court decision on the High Court's ruling.

Which sections of the Income-tax Act were involved?

Section 260A

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.

CIT v. Tata Elxsi Ltd.
349 ITR 98 · 2012 · HC
818 citing

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 04TH DAY OF AUGUST, 2015

PRESENT THE HON’BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B MANOHAR

ITA No.101/2015

BETWEEN:

THE COMMISSIONER OF INCOME TAX

C R BUILDING, QUEENS ROAD

BANGALORE

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001

... APPELLANTS

(BY SRI: K V ARAVIND, ADV)

AND:

M/S HONEYWELL TECHNOLOGY SOLUTION LAB PVT LTD NO.151/1, DORAISANIPALYA BANNERGHATTA ROAD

BANGALORE – 560 076 PAN NO.AAACH4151J

... RESPONDENT

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 14.11.2014 PASSED IN ITA NO.862/BANG/2013 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO.862/BANG/2013 DATED 14.11.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX CIRCLE 11(4), BANGALORE.

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

J U D G M E N T

The questions involved in this appeal are covered by the decision of this Court in the case of Commissioner of Income Tax Vs Tata Elxi Limited (2012) 349 ITR 98. In the light of the aforesaid judgment, this appeal stands dismissed.

However, it is submitted by learned Counsel for the appellant that against the judgment of this Court, an appeal is filed to the Apex Court and is pending consideration.

In the event of the Apex Court reversing the judgment of this Court, the assessing authority shall pass consequential orders in terms of Section 260(1A) of the Income Tax Act, 1961, in conformity with the outcome of the appeal before the Supreme Court.

Sd/- JUDGE

*bgn/-

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