Allowed

Pepperl and Fuchs India Pvt. Ltd. v. Income Tax Officer

Karnataka HC6 Sept 2021ITA/283/2019

Case brief

AI extract

What is this about?

In four income tax appeals filed by Pepperl & Fuchs (India) Pvt. Ltd. against tax orders for various assessment years, the Karnataka High Court allowed the appeals. Relied on and followed the Supreme Court ruling in Engineering Analysis Centre of Excellence Private Limited, covering the raised legal questions.

What did the court decide?

Substantial questions of law addressed and appeals allowed.

Pepperl and Fuchs India Pvt. Ltd. Vs Income Tax Officer — Income Tax | Karnataka HC (2021)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 06^TH DAY OF SEPTEMBER, 2021

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PRESENT

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THE HON’BLE MRS. JUSTICE S. SUJATHA

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AND

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THE HON’BLE MR. JUSTICE RAVI V. HOSMANI

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I.T.A.No.200/2019

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C/w

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I.T.A Nos.66/2019, 282/2019 and 283/2019

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In I.T.A No.200/2019

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BETWEEN:

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PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7^TH MAIN, 4^TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW. … APPELLANT

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[BY SRI. T.SURYANARAYANA, ADVOCATE]

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AND:

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INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6^TH BLOCK, KORAMANGALA, BENGALURU-560 095. (ERSTWHILE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(2) BENGALURU AND BEFORE THAT

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DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2), BENGALURU) … RESPONDENT

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[BY SRI. K.V.ARAVIND, ADVOCATE]

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 31.10.2018 PASSED IN IT(TP)A NO.1171/BANG/2016 AND IT(TP)A NO.1172/BANG/2016 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2010-11 AND 2011-12.

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IN ITA No.66/2019

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BETWEEN:

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PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7^TH MAIN, 4^TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW. … APPELLANT

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[BY SRI. T.SURYANARAYANA, ADVOCATE]

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AND:

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INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6^TH BLOCK, KORAMANGALA, BENGALURU-560 095. (ERSTWHILE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(2) BENGALURU … RESPONDENT

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[BY SRI. K.V.ARAVIND, ADVOCATE]

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 14.09.2018 PASSED IN IT(TP) A NO.227/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010.

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In I.T.A No.282/2019

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BETWEEN:

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PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7^TH MAIN, 4^TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW.

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… APPELLANT

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[BY SRI. T.SURYANARAYANA, ADVOCATE]

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AND:

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INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6^TH BLOCK, KORAMANGALA, BENGALURU-560 095.

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… RESPONDENT

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[BY SRI. K.V.ARAVIND, ADVOCATE]

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 05.12.2018 PASSED IN ITA NO.2257/BANG/2018 FOR THE ASSESSMENT YEAR 2015-2016.

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In I.T.A No.283/2019

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BETWEEN:

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PEPPERL & FUCHS (INDIA) PVT.LTD., NO.546/1, 7^TH MAIN, 4^TH PHASE PEENYA INDUSTRIAL ESTATE BENGALURU-560 058 PAN: AAACP 1218L REP. BY ITS MANAGING DIRECTOR MR.THAMPY MATHEW.

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… APPELLANT

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[BY SRI. T.SURYANARAYANA, ADVOCATE]

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AND:

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INCOME-TAX OFFICER WARD-5(1)(3), BMTC BUILDING, 6^TH BLOCK KORAMANGALA, BENGALURU-560 095. (ERSTWHILE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(2) BENGALURU)

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… RESPONDENT

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[BY SRI. K.V.ARAVIND, ADVOCATE]

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 16.11.2018 PASSED IN ITA NO.844 AND 845/BANG/2018 (ANNEXURE ‘A’) FOR THE ASSESSMENT YEAR 2013-14 AND 201415 AND ETC.

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THESE APPEALS COMING ON FOR HEARING, THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING:

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J U D G M E N T

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Learned counsel for the assessee submits that the

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substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of

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Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax and another reported in

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(2021) 432 ITR 471 (SC).