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

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ITA/558/2017HC KarnatakaKAHC01035723201703 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal. The Court noted that the learned counsel for the appellants fairly submitted that the question raised in the present 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 submission, the Court found no reason to entertain the appeal further and accordingly dismissed it. The ratio decidendi is that if a legal issue has been conclusively decided by the High Court in a prior judgment, subsequent appeals raising the same issue against the Revenue will be dismissed on the same ground. No specific issue was left undecided; the appeal was disposed of on the basis of precedent.

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.1093/BANG/2016. The assessment year in question is 2009-2010. The respondent is M/s Sambhram Education Trust. The appeal was filed seeking formulation of a substantial question of law and to set aside the ITAT's order.

What were the issues?

1. Whether the substantial question of law, as raised in this appeal, is answered against the appellants by this Court? The appellants' contention, as recorded in the judgment, is that the question raised in the appeal has been answered against them by this Court in a previous decision. The judgment does not record specific arguments from the revenue's side regarding the formulation of the substantial question of law or its merits. The appeal is presented as arising from an order of the ITAT, implying that the ITAT had previously decided an issue, which the revenue is now challenging before the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.558/2017

-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.558/2017

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 QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED: 09.03.2017 PASSED BY THE ITAT ‘C’ BENCH IN ITA NO.1093/BANG/2016, FOR THE ASSESSMENT YEAR 2009-2010.

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

ITA No.558/2017

-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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