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Ita/23/2016 Of The Pr. Commissioner Of Income Tax v. M/S Iron Mountain Information Management India (P)

High Court 05 Jul 2017 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/23/2016 Of The Pr. Commissioner Of Income Tax v. M/S Iron Mountain Information Management India (P)
Date of order
05 Jul 2017
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/23/2016 Of The Pr. Commissioner Of Income Tax v. M/S Iron Mountain Information Management India (P), the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.

Decision: Tne appeal is accordingly dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

- ITA No.23/2016| IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 5 DAY QF JULY JZO1/7 PRESENT| THE HON'BLE MR. JUSTICE H.G.RAMESH AND THE HON‘'BLE MRS, JUSTICE K.S.MUDAGAL INCOME TAX APPEAL NO.23/2016 BETWEEN : 1.|THE PR.COMMISSIONER OF INCOME-TAX 5 FLOOR, BMTC BUILDING| 80 FEET ROAD, KORMANGALA BANGALORE-560 095| 2.THE ASST. COMMISSIONER OF INCOME-TAX|CIRCLE-11(4), 2 FLOOR, BMTC BUILDING.80 FEET ROAD, KORMANGALACIRCLE-11(4), 2 FLOOR, BMTC BUILDING.80 FEET ROAD, KORMANGALA BANGALORE-560 O95.. APPELLANTS (BY SRI K.V.ARAVIND, STANDING COUNSEL) AND = M/S IRON MOUNTAIN INFORMATIONMANAGEMENT INDIA (P) LTD.,(EARLIER KNOWN AS M/S STRATIFY |S/W INDIA P. LTD.,)2 FLOOR, TOWER 3, HIBISCUS |VRINDAVANA TECH VILLAGEMARATHAHALLI, OUTER RING ROAD|VARTHUR HO, BANGALORE-560 037| .. RESPONDENT (BY SMT.TANMAYEE RAJKUMAR FORSRI T.SURYANARAYANA, ADVOCATES) THIS INCOME TAX APPEAL IS FILED UNDER SECTION260-A OF I.7T.ACT PRAYING TO ALLOW THE APPEAL AND SET -2- - ITA No.23/2016| ASIDE THE ORDERS PASSED BY THE ITAI, BENGALURU IN ITA)NO.445/BANG/2012|DATED30/07/2015CONFIRMING|THE|ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE|ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX,|CIRCLE-11(4), BENGALURU. THIS INCOME TAX APPEAL COMING ON FOR ADMISSION,|THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral)# Learned counsel appearing for the appellants fairly|Submitstnat,|In|VIEW|Of|Circular.No.21/2015.1F.NO.279/MISC.142/2007-ITJ(PT.)| dated 10.12.2015, thisappeal snould not have been preferred, and hence, may be|dismissed. Tne appeal is accordingly dismissed. Appeal dismissed.| HR| Sd/-— JUDGE| Sd/-— JUDGE|
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