M/S SRI SIVAPRIYA SHELTERS PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME

ITA/368/2012HC KarnatakaKAHC01045498201226 March 2013Bench: B.MANOHAR,N.KUMAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted that a connected appeal, ITA No. 369/2012, arising out of the very same order of the ITAT dated June 29, 2012, had been dismissed on March 11, 2013. Consequently, the High Court found no merit in the present appeal (ITA No. 368 of 2012) and dismissed it for the same reasons stated in the order for the connected appeal. The specific findings of the ITAT or the substantive questions of law were not elaborated upon in this High Court judgment, as the appeal was disposed of on procedural grounds based on a prior decision.

What were the facts?

The appellant, M/s. Sri Sivapriya Shelters Pvt Ltd., represented by its Managing Director, filed an appeal under Section 260A of the Income Tax Act, 1961. The appeal challenges an order dated June 29, 2012, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1451/Bang/2010. The assessment year in question is 2007-08. The respondent is the Deputy Commissioner of Income Tax, Central Circle 2(3), Bangalore. The High Court of Karnataka at Bangalore heard the appeal for admission.

What were the issues?

The High Court was to decide whether to formulate substantial questions of law and allow the appeal to set aside the impugned order of the ITAT. The appellant sought to challenge the ITAT's order. The judgment does not record specific arguments from either the appellant or the revenue regarding the substantive issues decided by the ITAT. The court's decision was based on a connected appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

Dated this the 26th day of March 2013 PRESENT

THE HON’BLE MR. JUSTICE N KUMAR

AND

THE HON’BLE MR. JUSTICE B. MANOHAR

ITA No. 368 of 2012

BETWEEN:

M/s. Sri Sivapriya Shelters Pvt Ltd., 71, 2nd Floor, 2nd Cross, R.J. Garden Outer Ring Road Marthahalli Bangalore Represented by its Sri Jagadeeswara Reddy Managing Director Aged about 57 years S/o late Sri Venugopala Reddy

…Appellant

(By Sri K.S. Ramabadran, Advocate)

AND:

The Deputy Commissioner of Income Tax Central Circle 2(3) Bangalore

…Respondent

This ITA filed under Section 260A of I.T. Act, 1961 arising out of order dated 29-06-2012 passed in ITA 1451/Bang/2010 for the Assessment years 2007-08, praying to (i) formulate the substantial questions of law stated therein. (ii) allow the appeal and set aside the impugned order of the ITAT passed in ITA Nos.1451/Bang/2010 dated 29-6-2012.

This ITA coming on for admission this day, N. KUMAR, J delivered the following:

J U D G M E N T

Learned counsel for the appellant submitted that the connected appeal in ITA No. 369/2012 arising out of the very same order has been dismissed on 11.3.2013. In that view of the matter, we do not see any merit in this appeal. For the reasons stated in the said order, this appeal is also dismissed.

Sd/- JUDGE

Sd/- JUDGE ckl/-

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