COMMISSIONER OF INCOME vs. M/S TEACHERS

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ITA/139/2015HC KarnatakaKAHC01024435201501 September 2015Bench: B.MANOHAR,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question involved in the present appeal is covered by its prior decision in the case of Commissioner of Income Tax –vs- Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot, decided on February 5, 2014, in ITA No.5006/2013. In light of this binding precedent, the High Court found no reason to interfere with the ITAT's order. Consequently, the appeal filed by the revenue was dismissed. The judgment does not specify the exact issue decided by the ITAT or the ratio decidendi of the cited High Court judgment, only that it covers the present appeal's question. No specific operative directions were issued other than the dismissal of the appeal.

What were the facts?

The appellants, the Commissioner of Income Tax and the Income Tax Officer, Ward 2(3), Mangalore, have filed an appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenges an order dated October 22, 2014, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bangalore, in Appeal Proceedings No. ITA No.1653/BANG/2013. This order pertains to the Assessment Year 2010-2011 and concerns M/s. Teacher’s Co-operative Society Ltd. The High Court heard the learned counsel for the appellants and perused the records.

What were the issues?

1. Whether the High Court should admit and decide the appeal filed under Section 260-A of the Income Tax Act, 1961, arising from the ITAT's order dated October 22, 2014, for Assessment Year 2010-2011. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax and the Income Tax Officer, appealed the ITAT's order. The specific grounds of appeal and arguments made by the revenue are not detailed in this judgment. However, the revenue sought to set aside the appellate order passed by the ITAT.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 1ST DAY OF SEPTEMBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B.MANOHAR

ITA NO.139/2015

BETWEEN

1.

COMMISSIONER OF INCOME TAX,

MANGALORE.

2.

INCOME TAX OFFICER,

WARD 2(3),MANGALORE. ... APPELLANTS

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

AND

M/S. TEACHER’S CO-OPERATIVE SOCIETY LTD P.B. NO.9, VITTAL-574 243. BANTWAL TALUK PAN:AAALTO180G

...RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:22/10/2014 PASSED IN ITA NO.1653/BANG/2013, FOR THE ASSESSMENT YEAR 2010- 2011 PRAYING TO SET ASIDE THE APPELLATE ORDER DATED: 22/10/2014 PASSED BY THE ITAT, ‘B’ BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO.ITA NO.1653/BANG/2013 FOR ASSESSMENT YEAR 2010-2011.

THIS ITA COMING ON FOR ADMISSION THIS DAY, VINEET SARAN J. DELIVERED THE FOLLOWING:

JUDGMENT

Heard Sri E.I.Sanmathi, learned counsel for the appellants and perused the records.

2.

The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax –vs- Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot in ITA No.5006/2013 decided on 05.02.2014.

In the light of the aforesaid judgment, this appeal stands dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

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