Ita/1054/2008 Of The Commissioner Of Income Tax v. Samsung Electronics Co Ltd

IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THER 2 DAY OF AUGUST, 2012 PRESENT THER HON BLE MR. JUSTICE K.SREEBEDHAR ANT THR HON'BLE MR. JUSTICK B.MANOHAR 1.T.A. No. 1054 OF 2008 BBRITIWE 1.The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore.C.R. Building,Queens Road,Bangalore. ooThe Commissioner of Income Tax,Appeals-IV,C.R. Building,Queens Road,Bangalore. (By Sri K.V. Aravind, Advocate) Appellants AND: samsung Electronics Co., Ltd.,India Software Operations,No.67, Infantry Road,Bangalore-560001. Respondent (By Sri Ramesh T. tor M/s.Universal Legal, Advocate) This I.T.A. is filed U/s.2600-A of the I.T. Act, 196arising out of Order dated 09.05.2008 passed in ITA No.875/BANG/2007, for the Assessment Year 2005-06,praying that this Hon’ble Court may be pleased to:(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.8/75/BANG/2007, date09.05.2008confirmingthe|orders otthe|AppellateCommissioner, in the interest of justice and equity. This appeal is coming on for final hearing this day,SREEDHAR RAO, J..,delivered the following: JU DGMENT This Court in ITA No.1050/2008 pertaining to thesame assessee, it is held that the appeal is maintainableU/s.248(a) of the I.T. Act directly to the Commissioner ofIncome Tax appeals without assessment by the AssessingOfficer in respect of TDS. The question involved in thepresent case is similar. Accordingly the appeals are disposedof in the terms in ITA No.1050/2008. sd/-JUDGE 2&0D od/-JUDGE