Karnataka High Court
Pr. Commissioner Of Income Tax vs M/S Dell International Services India ... on 2 September, 2024
Author: S.G.Pandit
Bench: S.G.Pandit
-1-
NC: 2024:KHC:35621-DB
ITA No. 507 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF SEPTEMBER, 2024
PRESENT
THE HON'BLE MR JUSTICE S.G.PANDIT
AND
THE HON'BLE MR JUSTICE C.M. POONACHA
INCOME TAX APPEAL NO.507 OF 2022
BETWEEN:
1. PR. COMMISSIONER OF INCOME TAX
INCOME TAX, KORMANGALA,
BANGALORE.
2. THE JOINT COMMISSIONER OF
INCOME TAX, LTU, BMTC COMPLEX,
KORMANGALA, BANGALORE.
...APPELLANTS
(BY SRI. SANMATHI E.I., ADVOCATE)
AND:
M/S DELL INTERNATIONAL
Digitally SERVICES INDIA PVT LTD
signed by
BHARATHI S (FOR MERGED ENTITY
Location: DELL INDIA PVT LTD )
HIGH
COURT OF DIVYASHREE GARDENS
KARNATAKA
NO.12/1, 12/2A , AND 13/1A
KORAMANGALA INNER RING ROAD,
DOMLUR POST,
BANGALORE 560071.
PAN: AACH1925Q
...RESPONDENT
(BY SRI. T.SURYANARAYANA, SENIOR ADVOCATE FOR
SMT. TANMAYEE RAJKUMAR, ADVOCATE)
-2-
NC: 2024:KHC:35621-DB
ITA No. 507 of 2022
THE INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF
INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
29/11/2021 PASSED IN ITA NO.901/BANG/2016, FOR THE
ASSESSMENT YEAR 2009-2010, PRAYING TO DECIDE THE
FOREGOING QUESTION OF LAW AND / OR SUCH OTHER
QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE
COURT AS DEEMED FIT AND ETC.
THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.G.PANDIT
and
HON'BLE MR JUSTICE C.M. POONACHA
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE C.M. POONACHA)
The present appeal is filed by the Revenue under
Section 263 of the Income Tax Act, 1961 (for short 'the
Act') seeking to raise the following substantial question of
law:
"2. Whether in the facts and circumstances of
the case and in law, the Tribunal was justified in
quashing the order under section 263 of the Act
even though the reassessment order passed
under Section 147/143(3) of the Act has not
reached finality?"
2. Heard the submissions of learned counsel
Sri. E.I.Sanmathi for the appellant-Revenue and learned
NC: 2024:KHC:35621-DB
Senior Counsel Sri. T.Suryanarayan along with Smt.
Tanmayee Rajkumar, learned counsel for the respondent-
Assessee.
3. It is contended on behalf of the respondent-
Assessee that the present appeal pertains to an order
passed with respect to the Assessment Year 2009-10.
However, it is contended that in respect of subsequent
year i.e., Assessment Year 2010-11, the Tribunal vide
order dated 18.8.2022 passed in IT(TP)A
No.562/Bang/2015 on merits, has held in favour of the
Assessee. Hence, it is contended that the substantial
question of law sought to be raised in the present appeal
does not arise for consideration in view of the subsequent
order of the Tribunal on merits, which has become final.
4. Learned counsel for the Revenue does not
dispute the fact that for the subsequent Assessment Year
2010-11, the Tribunal vide its order dated 18.8.2022
passed in IT(TP)A No.562/Bang/2015 has held on merits
in favour of the Assessee, which has become final.
NC: 2024:KHC:35621-DB
5. In view of the admitted position as noted
above, the question of law do not arise for consideration
and in view of the same, the above appeal is dismissed
insofar as the present issue is concerned.
Sd/-
(S.G.PANDIT)
JUDGE
Sd/-
(C.M. POONACHA)
JUDGE
SMJ
