Dismissed¶34

The Commissioner of Income Tax v. M/S Jindal Tractebel Power Co. Ltd.

Karnataka HC3 Feb 2025ITA/1186/2006

Case brief

AI extract

What is this about?

Karnataka High Court 2025 income tax appeal dismissed on parity with cognate appeal; NC: 2025:KHC:4830-DB; ITA No. 1186 of 2006; Section 260A Income Tax Act 1961; assessment year 1997-98; TDS; ITAT Bangalore order dated 4.5.2006 in ITA No. 101/B/99; Jindal Tractebel Power Co. Ltd.; Commissioner of Income Tax Central Circle; Deputy Commissioner of Income Tax (TDS) Bangalore; like cases treated alike; costs made easy; coram Krishna S Dixit and G Basavaraja; oral judgment; no substantial question independently decided.

What did the court decide?

The subject matter of this appeal is substantially similar to the one in ITA No.1184 of 2006, which was disposed of the same day. ¶31-32

The Commissioner of Income Tax Vs M/S Jindal Tractebel Power… — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:4830-DB ITA No. 1186 of 2006

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF FEBRUARY, 2025

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PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE G BASAVARAJA

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INCOME TAX APPEAL NO.1186 OF 2006

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BETWEEN:

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THE COMMISSIONER OF INCOME TAX

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CRNTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BANGALORE.

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THE DEPUTY COMMISSIONER OF INCOME TAX T.D.S., C.R. BUILDING, QUEENS ROAD, BANGALORE.

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…APPELLANTS

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(BY SRI. E.I. SANMATHI, ADV.)

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AND:

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Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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M/S JINDAL TRACTEBEL POWER CO. LTD., PO BOX NO.9, VILLAGE AND PO TORANGALU, DISTRICT BELLARY - 583 123

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…RESPONDENT

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(BY SRI SUHAIL DUTT, SR. COUNSEL A/W MISS SEEMA BANSAL, ADV. FOR

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SRI. T.S. VENKATESH, ADV. FOR C/RESPONDENT.)

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THIS I.T.A IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 4.5.2006 IN ITA 101/B/99 FOR THE ASSESSMENT YEAR 1997-98.

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FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE. 2. SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA IN NO.101/B/99 DATED 4.5.2006 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE.

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NC: 2025:KHC:4830-DB ITA No. 1186 of 2006

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THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and

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HON'BLE MR JUSTICE G BASAVARAJA

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ORALJUDGMENT

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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The subject matter of this appeal is substantially

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similar to the one in ITA No.1184 of 2006, which we have

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disposed off this day. It hardly needs to be stated that like cases should be treated alike and therefore, whatever order has been made in the cognate case needs to be printed in this appeal as well.

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In the above circumstances, appeal is dismissed,

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costs having been made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/-

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(G BASAVARAJA) JUDGE

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lnn List No.: 1 Sl No.: 35.4

The Commissioner of Income Tax v. M/S Jindal Tractebel Power Co. Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax v. M/S Jindal Tractebel Power Co. Ltd.

Case brief

What is this about?

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What the court decided

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