PR. COMMISSIONER OF INCOME TAX vs. M/S. SAMBHRAM EDUCATION TRUST

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ITA/557/2017HC KarnatakaKAHC01035721201703 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, while hearing the appeal, noted that the learned counsel for the appellants (Revenue) fairly submitted that the question raised in the appeal had already been answered against the appellants by this Court in the case of DIT v. Al-Ameen Charitable Fund Trust [(2016) 383 ITR 517 (Karn)]. Based on this concession and the binding precedent, the High Court dismissed the appeal. The specific issue decided by the ITAT and the reasoning behind that decision are not detailed in this High Court judgment, as the appeal was disposed of on the basis of the earlier High Court ruling. The operative direction was to dismiss the appeal.

What were the facts?

The appellants, the Principal Commissioner of Income-Tax and the Deputy Commissioner of Income-Tax, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order dated March 9, 2017, passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, in ITA No.1092/BANG/2016. The assessment year in question is 2008-2009. The respondent is M/s Sambhram Education Trust. The High Court was asked to formulate substantial questions of law and set aside the ITAT's order.

What were the issues?

1. Whether the substantial questions of law, as formulated, arise for consideration in this appeal under Section 260-A of the Income Tax Act, 1961, concerning the assessment year 2008-2009. The appellants' contention, as presented by their learned counsel, is that the question raised in this appeal has been decided against them by a previous judgment of this Court. They do not present any specific arguments beyond this submission. The respondent's contentions are not 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

ITA No.557/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3RD DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.557/2017

BETWEEN :

1.

PR.COMMISSIONER OF INCOME-TAX

MISSION ROAD

BENGALURU

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX (E)

CIRCLE 1

BENGALURU

...APPELLANTS

(BY SRI E.I.SANMATHI. STANDING COUNSEL)

AND :

M/S SAMBHRAM EDUCATION TRUST, NO.28, SAMBHRAM GROUP, 1ST MAIN ROAD JAYAMAHAL EXTENSION BENGALURU 560 046

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED: 09.03.2017 PASSED BY THE ITAT ‘C’ BENCH IN ITA NO.1092/BANG/2016, FOR THE ASSESSMENT YEAR 2008-2009.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

ITA No.557/2017

-2-

JUDGMENT

H.G.RAMESH, J. (Oral):

Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in DIT v. Al-Ameen Charitable Fund Trust [(2016) 383 ITR 517 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

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