THE COMMISSIONER OF INCOME TAX-III vs. M/S.S.J.R BUILDERS

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ITA/459/2014HC KarnatakaKAHC01040734201419 February 2015Bench: S.SUJATHA,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the substantial question of law raised in the present appeal had already been decided by a Division Bench of the same Court in ITA No.32/2010, which pertained to the respondent-assessee for earlier assessment years. Furthermore, the Court noted that the Special Leave Petition (SLP) filed against the aforementioned order had been dismissed by the Hon'ble Supreme Court. Consequently, the High Court found no reason to admit the present appeal, considering the established precedent and the dismissal of the SLP. The appeal was accordingly dismissed. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-III and the Deputy Commissioner of Income Tax, Circle 7(1), Bangalore (the Revenue) against an order dated 05.06.2014 passed in IA NO.1038/BANG/2013. The assessee is M/s. SJR Builders. The assessment year in question is 2009-07. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The High Court heard the counsel for the appellant and perused the record.

What were the issues?

1. Whether the substantial question of law raised in this appeal is decided by a Division Bench of this Court in ITA No.32/2010 for earlier assessment years, and if the Special Leave Petition (SLP) filed against that order has been dismissed by the Hon'ble Supreme Court. Assessee's Contention: Not recorded. Revenue's Contention: The Revenue argued that the substantial question of law raised in this appeal has already been decided by a Division Bench of the High Court in ITA No.32/2010 concerning the respondent-assessee for earlier assessment years, and that the SLP filed against that order was dismissed by the Supreme Court. Therefore, the appeal is not a fit case for admission.

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 19TH DAY OF FEBRUARY, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA NO.459/2014

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX-III,

C.R.BUILDING, QUEENS ROAD,

BANGALORE-560 001.

2.

THE DEPUTY COMMISSIONER OF

INCOME TAX, CIRCLE 7(1),

BANGALORE.

…APPELLANTS

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

AND:

M/S. SJR BUILDERS NO.1, SJR PRIMUS, INDL. LAYOUT, 7TH BLOCK, KORAMANGALA BANGALORE-560 095. ..RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.06.2014 PASSED IN IA NO.1038/BANG/2013, FOR THE ASSESSMENT YEAR 2009-07.

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

JUDGMENT

Heard Sri E.I.Sanmathi, learned counsel appearing for the appellant and perused the record.

2.

The substantial question of law raised in this appeal has already been decided by a Division Bench of this Court in ITA No.32/2010 vide order dated 19.03.2012 in the case of respondent-assessee for earlier assessment years. The Special Leave Petition (SLP) filed against such order has already been dismissed by the Hon’ble Supreme Court. As such, we do not find it to be a fit case for admission.

The appeal is dismissed.

Sd/- JUDGE

Sd/- JUDGE

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