THE COMMISSIONER OF INCOME TAX vs. THE HUBLI URBAN CO OPERATIVE BANK LTD.,

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ITA/480/2015HC KarnatakaKAHC02015238201514 July 2016Bench: H.G.RAMESH,RATHNAKALA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, held that the question of law raised in the present appeal has already been answered against the appellants by a Division Bench of the same court in ITA Nos. 100047, 100048 and 100049/2015, decided on December 16, 2015. Based on this prior ruling, the Court found no reason to deviate from the established precedent. Consequently, the appeal filed by the revenue was dismissed. The specific question of law and the reasoning of the previous Division Bench are not detailed in this judgment. The operative direction was to dismiss the appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (TDS) and the Income Tax Officer (TDS) against an order passed by the Income-Tax Appellate Tribunal, Bangalore. The Tribunal's order, dated March 20, 2015, in ITA No. 1191/Bang/2014, had confirmed the order of the Appellate Commissioner. The appellants sought to set aside the Tribunal's order and confirm the order passed by the Income Tax Officer (TDS), Hubli. The assessee is The Hubli Urban Co Operative Bank Ltd. The assessment years are not explicitly stated in the provided text.

What were the issues?

1. Whether the question of law raised in this appeal is answered against the appellants by a Division Bench of this Court in ITA Nos. 100047, 100048 and 100049/2015 dated December 16, 2015? The revenue (appellants) argued that the question of law raised in this appeal has been answered against them by a Division Bench of the Karnataka High Court in a previous set of appeals (ITA Nos. 100047, 100048 and 100049/2015, dated 16.12.2015). Therefore, they contended that the present appeal should be dismissed on the same grounds. The assessee's arguments are not recorded in the provided text.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA NO.480 OF 2015 -1- IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 14th DAY OF JULY 2016 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’BLE MRS. JUSTICE RATHNAKALA ITA NO.480 OF 2015 BETWEEN 1. THE COMMISSIONER OF INCOME TAX TDS, C R BUILDING NAVANAGAR, HUBLI 580025 2. THE INCOME TAX OFFICER (TDS) 3RD FLOOR, C R BUILDING ANNEXE, NAVANAGAR, HUBLI 580025 ... APPELLANTS (By Sri Y.V. RAVIRAJ ADV. FOR SRI ARAVIND K V) AND THE HUBLI URBAN CO OPERATIVE BANK LTD., GF, URBAN BANK BUILDING 1 SIR SIDDAPP KAMBLI ROAD HUBLI 580020 PAN: AAAAH 0120P ... RESPONDENT THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.1191/BANG/2014 DATED 20.3.2015 CONFIRMING THE

ITA NO.480 OF 2015 -2- ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (TDS), HUBLI. THIS APPEAL COMING ON FOR ADMISSION THIS DAY, H.G. RAMESH J., DELIVERED THE FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral): Learned counsel appearing for the appellants submits that the question of law raised in this appeal is answered against the appellants by a Division Bench of this Court in ITA Nos.100047, 100048 and 100049/2015(D.D. 16.12.2015), and therefore, this appeal is liable to be dismissed. Accordingly, the appeal is dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE kmv

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