THE PR.COMMISSIONER OF INCOME TAX vs. SHRI E KRISHNAPPA

PDF · subscribers
ITA/151/2016HC KarnatakaKAHC01024707201626 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, while hearing the appeal filed under Section 260-A of the Income Tax Act, 1961, noted the submission of the learned counsel for the appellants (Revenue). The counsel conceded that the question of law raised in the present appeal had already been decided against the Revenue by the same Court in the case of CIT v. Manjunatha Cotton And Ginning Factory [2013] 359 ITR 565 (Karn). Following this precedent, the High Court dismissed the appeal. The operative direction is the dismissal of the appeal.

What were the facts?

This appeal is filed by the Principal Commissioner of Income Tax and the Income Tax Officer against an order dated 14.08.2015 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.313/BANG/2014. The assessment year in question is 2007-2008. The appeal is filed under Section 260-A of the Income Tax Act, 1961, seeking to set aside the ITAT's order. The respondent is Shri E. Krishnappa. The High Court of Karnataka is hearing the appeal.

What were the issues?

1. Whether the High Court should decide the question of law raised in this appeal, which is filed under Section 260-A of the IT Act, 1961, to set aside the appellate order of the ITAT dated 14.08.2015 for the assessment year 2007-2008. Contentions: Assessee: No specific contentions are recorded for the assessee in the judgment. Revenue: The learned counsel for the appellants (Revenue) fairly submits that the question raised in this appeal has been answered against the appellants by this Court in CIT v. Manjunatha Cotton And Ginning Factory [2013] 359 ITR 565 (Karn).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.165/2016

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 26TH DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.151/2016

BETWEEN :

1.

THE PR.COMMISSIONER OF

INCOME TAX, C.R.BUILDINGS

QUEENS ROAD, BANGALORE-560 001

2.

INCOME TAX OFFICER

WARD 6(1), BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

SHRI E.KRISHNAPPA NO.1064, 8TH CROSS 7TH BLOCK, HMT LAYOUT BANGALORE-560 097

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED:14.08.2015 PASSED IN ITA NO.313/BANG/2014, FOR THE ASSESSMENT YEAR 2007-2008.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

ITA No.165/2016

2 JUDGMENT

H.G.RAMESH, J. (Oral):

Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Manjunatha Cotton And Ginning Factory [2013] 359 ITR 565 (Karn). The appeal is accordingly dismissed.

Appeal dismissed. Sd/- JUDGE

Sd/- JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →