PR. COMMISSIONER OF INCOME TAX-2 vs. M/S KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., (KSPHC)

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ITA/500/2022HC KarnatakaKAHC01048282202220 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the substantial questions of law framed by the Revenue do not arise for consideration from the impugned order. Consequently, the appeal was dismissed on this preliminary ground. The Court did not delve into the merits of the substantial questions themselves, as their relevance to the impugned order was found to be lacking. The Court noted that such questions might arise in other matters. No specific operative directions were issued as the appeal was dismissed without a decision on the merits of the substantive issues.

What were the facts?

The Pr. Commissioner of Income Tax-2 and the Assistant Commissioner of Income Tax (collectively referred to as the Revenue) have filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961. The appeal is directed against an order dated 25/11/2021 passed in ITA No. 1267/BANG/2019. The assessment year in question is 2014-2015. The respondent in this appeal is M/s. Karnataka State Police Housing and Infrastructure Development Corporation Ltd. (KSPHC). The appeal seeks to decide substantial questions of law that the Revenue believes arise from the impugned order.

What were the issues?

The primary issue before the High Court is whether the substantial questions of law framed by the Revenue for admission of the appeal arise for consideration from the impugned order. The Revenue contends that these questions are substantial and merit consideration by the High Court. The judgment does not record specific arguments from the Revenue regarding the nature of the questions or their relevance to the impugned order, other than their assertion that they are substantial questions of law. Similarly, the judgment does not record any specific arguments from the Respondent (KSPHC) in response to the Revenue's framing of the issues.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:2085-DB ITA No. 500 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 500 OF 2022 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX-2, BMTC COMPLEX, KORAMANGALA, BANGALORE.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCEL-4(3)(1), BMTC BUILDING, KORMANGALA, BANGALORE - 95 …APPELLANTS (BY SRI. SANMATHI E.I., AND SRI. DILIP M., ADVOCATES)

AND:

M/S. KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., (KSPHC) NO.59, RICHMOND ROAD, BENGALURU-560 025. PAN.AAACK6902E, …RESPONDENT (BY SRI. ASHOK A KULAKARNI, AND SRI. PRASANNA N URALA, ADVOCATES)

THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/11/2021 PASSED IN ITA NO.1267/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015 PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT.

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:2085-DB ITA No. 500 of 2022

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

The substantial questions framed by the Revenue seeking admission of this appeal on that basis, do not arise for consideration, from the impugned order.

In view of the above, the appeal is dismissed. However, the said questions may crop up in some other matters.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

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