PR. COMMISSIONER OF vs. SRI. MOOKAMBIKA TEMPLE

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ITA/541/2017HC KarnatakaKAHC01033470201709 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the question raised in the appeal had been answered against the appellants by the Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona. Therefore, the High Court dismissed the interlocutory application filed for condonation of delay and the appeal itself. The ratio decidendi is that if a substantial question of law raised in an appeal before the High Court has been decided by the Supreme Court in a similar matter, the High Court should follow the Supreme Court's decision. The operative direction was to dismiss the appeal.

What were the facts?

The appeal is filed by the Pr. Commissioner of Income Tax and the Assistant Commissioner of Income-Tax against the order dated 03.02.2017 passed by the ITAT, Circuit Bench, Mangaluru in ITA No.1982/BANG/2016 for the Assessment Year 2013-2014. The assessee is Sri Mookambika Temple, Kollur, Udupi. The appellants (Revenue) have filed an interlocutory application (I.A.No.2/2017) for condonation of delay in filing the appeal. The appeal is filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the substantial question of law, as formulated in the appeal, is answered against the appellants by the Hon'ble Supreme Court? The appellants' contention is that the question raised in this appeal has been answered against them by the Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona (Civil Appeal No.7186/2014, dated 13.12.2017). The judgment does not record any specific arguments from the respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.541/2017

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF JANUARY 2018

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.541/2017

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX

CENTRAL REVENUE BUILDINGS

ATTAVARA, MANGALURU

2.

THE ASSISTANT COMMISSIONER

OF INCOME-TAX

CIRCLE-1, MANGALURU ...APPELLANTS

(BY SRI SANMATHI E I, ADVOCATE)

AND :

SRI MOOKAMBIKA TEMPLE KOLLUR, UDUPI

…RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 03.02.2017 PASSED BY THE ITAT, CIRCUIT BENCH, MANGALURU IN ITA NO.1982/BANG/2016 FOR THE ASSESSMENT YEAR 2013-2014.

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

ITA No.541/2017

-2- JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants submits that the question raised in this appeal is answered against the appellants by the Hon’ble Supreme Court in Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona (Civil Appeal No.7186/2014, DD 13.12.2017). Hence, I.A.No.2/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed.

Appeal dismissed. Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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