Income-Tax v. Tata Power Solar Systems Ltd

Digitally signedby NANDINI DLocation: HighCourt ofKarnataka NC: 2025:KHC:1609-DBITA No. 398 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16 DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.398 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -7(1)(1), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. CIRCLE -7(1)(1), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. …APPELLANTS (BY SRI. Y.V.RAVI RAJ AND SRI. DILIP M., ADVOCATE) AND: M/S UNISYS INDIA PVT LTD 4 AND 5 FLOOR, BLOCK WARP, SJR I PARK, WHITEFIELD AREA, NO.13, 14 AND 15, K.R. PURAM, BENGALURU – 560 066. PAN …RESPONDENT (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS ITA/INCOME TAX APPEAL UNDER SEC. 260-A OF INCOME TAX ACT 1961, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 2096/BANG/2017 DATED 16.06.2022 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU AND ETC., THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL ORDER (PER: HON’BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this appeal is substantially similar to the one treated in PRINCIPAL COMMISSIONER OF INCOME-TAX v. TATA POWER SOLAR SYSTEMS LTD., [2024] 166 taxmann.com 16 (Karnataka) disposed off by a Coordinate Bench of this Court vide order dated 12.08.2024. In view of this, the said appeal is liable to be disposed off. Ordered accordingly and the appeal is disposed off, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE DR, List No.: 1 Sl No.: 26 Sd/- (G BASAVARAJA) JUDGE