PR. COMMISSIONER OF vs. M/S WASTE IMPACT TRUST

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ITA/5/2017HC KarnatakaKAHC01018726201702 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal. The Acting Chief Justice noted that the learned counsel for the appellant fairly submitted that the question raised in this appeal has been answered against the appellant by this Court in the case of S.H.G.C. Trust v. Director of IT (Exemptions) [(2006) 285 ITR 327 (Karn)]. Based on this submission and the precedent set by the High Court, the appeal was accordingly dismissed. The operative direction was the dismissal of the appeal, with no specific issues left undecided as the appeal was disposed of on a preliminary ground.

What were the facts?

This is an Income Tax Appeal filed by the Pr. Commissioner of Income Tax (E), Bangalore, against M/s. Waste Impact Trust. The appeal challenges an order dated January 13, 2016, passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Bengaluru, in appeal proceedings bearing ITA No. 1206/BANG/2015. The appellant is seeking to formulate substantial questions of law and set aside the ITAT's order. The appeal is before the High Court of Karnataka.

What were the issues?

1. Whether the order passed by the ITAT is sustainable in law, considering the substantial questions of law that arise for consideration. The appellant (Revenue) argued that the ITAT's order should be set aside. The appellant's counsel fairly submitted that the question raised in this appeal has already been answered against the appellant by the High Court of Karnataka in the case of S.H.G.C. Trust v. Director of IT (Exemptions) [(2006) 285 ITR 327 (Karn)]. The respondent (assessee) did not present any arguments as recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

-1- ITA No.5/2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2ND DAY OF NOVEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.5/2017

BETWEEN :

PR. COMMISSIONER OF INCOME TAX (E), QUEENS ROAD BANGALORE

...APPELLANT

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S. WASTE IMPACT TRUST NO.A/41, 31ST CROSS JAYANAGAR, 7TH BLOCK BANGALORE–560 082

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED 13/01/2016 PASSED BY THE ITAT, 'A' BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA NO. 1206/BANG/2015.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

-2- ITA No.5/2017 JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing for the appellant fairly submits that the question raised in this appeal is answered against the appellant by this Court in S.H.G.C. Trust v. Director of IT (Exemptions) [(2006) 285 ITR 327 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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