THE COMMISSIONER OF INCOME TAX vs. M/S. EXILANT TECHNOLOGIES PVT.LTD

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ITA/115/2015HC KarnatakaKAHC01017522201524 August 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal, stating the issue was covered by its prior judgment in Commissioner of Income Tax Vs Tata Elxi Limited. It also provided for consequential orders if the Supreme Court were to reverse the High Court's judgment.

What were the facts?

The Revenue appealed against an ITAT order that confirmed the Commissioner's order, which in turn had confirmed the Assessing Officer's order. The High Court noted that the issue was covered by a previous decision of the same court.

What were the issues?

Whether the High Court's previous judgment on a similar issue governed the present appeal.

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

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF AUGUST, 2015

PRESENT THE HON’BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B MANOHAR

ITA No.115/2015

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX

C R BUILDING, QUEENS ROAD

BANGALORE

2.

THE INCOME TAX OFFICER WARD – 11 (1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001.

.. APPELLANTS

(BY SRI: K V ARAVIND, ADV)

AND:

M/S EXILANT TECHNOLOGIES PVT.LTD. NO.46, SUBBARAMA CHETTY ROAD BASAVANAGUDI, BANGALORE – 560 004 PAN NO.AABCE3070A.

.. RESPONDENT

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 26.09.2014 PASSED IN ITA NO.1768/BANG/2013 FOR THE ASSESSMENT YEAR 2010-2011 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1768/BANG/2013 DATED 26.09.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD – 11 (1), BANGALORE.

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

J U D G M E N T

The question involved in this appeal is 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.

2.

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

3.

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

Sd/- JUDGE

bkm

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