Karnataka High Court
The Commissioner Of Income Tax vs M/S United Gass Bottles Mfg on 13 August, 2012
Bench: K.Sreedhar Rao, B.Manohar
1
IN THE HIGH COURT OF KARNATAKA, BANGALORE
DATED THIS THE 13TH DAY OF AUGUST, 2012
PRESENT
THE HON'BLE MR. JUSTICE K.SREEDHAR RAO
AND
THE HON'BLE MR. JUSTICE B.MANOHAR
I.T.A. No.73 OF 2007
C/W.
I.T.A.Nos.118, 147, 148 & 152/2007
I.T.A. No.73 OF 2007:-
BETWEEN:-
1. The Commissioner of Income Tax,
Central Circle,
C.R. Building,
Queens Road,
Bangalore.
2. The Deputy Commissioner of Income Tax,
Central Circle-I,
C.R. Building,
Queens Road,
Bangalore.
Appellants
(By Sri K.V. Aravind, Advocate)
AND:-
M/s. United Glass Bottles
Manufacturing Co. Ltd.,
Brewery House, 7th Mile,
Kanakapura Road,
Bangalore.
Respondent
(By Sri Veerabhadraiah, Adv. for Sri S.Sukumar, Adv.)
2
This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising
out of order dated 14.07.2006 passed in
I.T.A.No.35/Bang/2005 for the Assessment Year 1998-99,
praying that this Hon'ble Court may be pleased to
(i) formulate the substantial questions of law stated therein
and (ii) allow the appeal and set-aside the order of the ITAT,
Bangalore in ITA No.35/Bang/2005 dated 14.07.2006
confirming the order of the Appellate Commissioner and
confirm the order passed by the Dy. Commissioner of Income
Tax, Circle-I, Bangalore, in the interest of justice and equity.
I.T.A. No.118 OF 2007:-
BETWEEN:-
1. The Commissioner of Income Tax,
Central Circle,
C.R. Building,
Queens Road,
Bangalore.
2. The Assistant Commissioner of Income Tax,
Circle-12(3),
C.R. Building,
Queens Road,
Bangalore.
Appellants
(By Sri K.V. Aravind, Advocate)
AND:-
M/s. Toyoma Electronic Ltd.,
36A, KIADB Industrial Area,
Hosakote,
Bangalore.
Respondent
(By M/s. Prime Law Associates, Advocates)
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This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising
out of order dated 16.06.2006 passed in
I.T.A.No.3435/Bang/2004 for the Assessment Year 2000-01,
praying that this Hon'ble Court may be pleased to
(i) formulate the substantial questions of law stated therein
and (ii) allow the appeal and set-aside the order of the ITAT,
Bangalore in ITA No.3435/Bang/2004 dated 16.06.2006
confirming the order of the Appellate Commissioner and
confirm the order passed by the Asst. Commissioner of
Income Tax, Circle-12(3), Bangalore, in the interest of justice
and equity.
I.T.A. No.147 OF 2007:-
BETWEEN:-
1. The Commissioner of Income Tax,
Central Circle,
C.R. Building,
Queens Road,
Bangalore.
2. The Assistant Commissioner of Income Tax,
Circle-12(2),
Bangalore.
Appellants
(By Sri K.V. Aravind, Advocate)
AND:-
M/s. SST (INDIA) Pvt. Ltd.,
68/1, Lavelle Road,
Bangalore.
Respondent
(By Sri S. Parthasarathi, Advocate)
This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising
out of order dated 30.06.2006 passed in
I.T.A.No.52/Bang/2005 for the Assessment Year 2001-02,
praying that this Hon'ble Court may be pleased to (i)
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formulate the substantial questions of law stated therein and
(ii) allow the appeal and set-aside the order of the ITAT,
Bangalore in ITA No.52/Bang/2005 dated 30.06.2006
confirming the order of the Appellate Commissioner and
confirm the order passed by the Dy. Commissioner of Income
Tax, Circle-12(2), Bangalore, in the interest of justice and
equity.
I.T.A. No.148 OF 2007:-
BETWEEN:-
1. The Commissioner of Income Tax,
Central Circle,
C.R. Building,
Queens Road,
Bangalore.
2. The Assistant Commissioner of Income Tax,
Circle-12(3),
Bangalore.
Appellants
(By Sri K.V. Aravind, Advocate)
AND:-
M/s. Vikram Associates Pvt. Ltd.,
No.332, 5th Main, 1st Block,
Koramangala,
Bangalore.
Respondent
(By Sri S. Parthasarathi, Advocate)
This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising
out of order dated 06.07.2006 passed in
I.T.A.No.391/Bang/2005 for the Assessment Year 2001-02,
praying that this Hon'ble Court may be pleased to
(i) formulate the substantial questions of law stated therein
and (ii) allow the appeal and set-aside the order of the ITAT,
Bangalore in ITA No.391/Bang/2005 dated 06.07.2006
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confirming the order of the Appellate Commissioner and
confirm the order passed by the Asst. Commissioner of
Income Tax, Circle-12(3), Bangalore, in the interest of justice
and equity.
I.T.A. No.152 OF 2007:-
BETWEEN:-
1. The Commissioner of Income Tax,
Central Circle,
C.R. Building,
Queens Road,
Bangalore.
2. The Assistant Commissioner of Income Tax,
Circle-12(2),
C.R. Building,
Queens Road,
Bangalore.
Appellants
(By Sri K.V. Aravind, Advocate)
AND:-
M/s. Sasken Communication Technologies Ltd.,
No.139/25, Amarjyothi Layout,
Ring Road, Domlur P.O.,
Bangalore - 560 071.
Respondent
(By Sri Chythanya K.K., Advocate)
This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising
out of order dated 06.07.2006 passed in
I.T.A.No.558/Bang/2005 for the Assessment Year 2000-01,
praying that this Hon'ble Court may be pleased to
(i) formulate the substantial questions of law stated therein
and (ii) allow the appeal and set-aside the order of the ITAT,
Bangalore in ITA No.558/Bang/2005 dated 06.07.2006
confirming the order of the Appellate Commissioner and
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confirm the order passed by the Assistant Commissioner of
Income Tax, Circle-12(2), Bangalore, in the interest of justice
and equity.
These appeals are coming on for final hearing this day,
SREEDHAR RAO, J., delivered the following:
JUDGMENT
The Supreme Court in the case of Commissioner of Income Tax Vs. Tulsyan NEC Ltd., reported in (2011) 330 ITR 226 has held that MAT credit should be given before computing interest U/Ss.234B and 234C of Income Tax Act. In view of the said decision, the question of law is answered against the revenue. Accordingly, the appeals are dismissed.
Sd/-
JUDGE Sd/-
JUDGE NM*