THE PR COMMISSIONER OF INCOME TAX vs. M/S RAJIV GANDHI RURAL HOUSING CORPORATION

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ITA/57/2016HC KarnatakaKAHC01017555201628 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal filed by the Revenue. The Court's decision was based on the submission made by the Revenue's counsel. The counsel conceded that the issue raised in the present appeal had already been decided against the Revenue by the same High Court in the case of CIT v. Karnataka Urban Infrastructure Dev ([2006] 284 ITR 582). Therefore, following its own precedent, the Court found no merit in entertaining the appeal and accordingly dismissed it. No specific findings on the merits of the ITAT's order were made, as the appeal was disposed of on the concession by the appellant.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax and the Assistant Commissioner of Income Tax, Bangalore (the Revenue) against the order dated 24.07.2015 passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Bengaluru. The ITAT's order was in Appeal Proceedings in ITA No.1472/BANG/2014 for Assessment Year 2009-10. The appeal is filed under Section 260-A of the Income Tax Act, seeking to set aside the ITAT's order. The respondent is M/s Rajiv Gandhi Rural Housing Corporation Ltd. The appeal is at the admission stage.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the ITAT's order for AY 2009-10, given the established legal position. Assessee's Contention: The judgment does not record any specific contentions from the assessee's side. The appeal was dismissed based on a submission by the Revenue's counsel. Revenue's Contention: The learned counsel for the appellants (Revenue) fairly submits that the question raised in this appeal has been answered against the appellants by this Court in the case of CIT v. Karnataka Urban Infrastructure Dev ([2006] 284 ITR 582).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.57/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.57/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF

INCOME TAX, C.R.BUILDING

QUEENS ROAD

BANGALORE – 560 001

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1)

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S RAJIV GANDHI RURAL HOUSING CORPORATION LTD. 4TH FLOOR, KHB COMPLEX CAUVERY BHAVAN K.G.ROAD, BANGALORE – 560 009

...RESPONDENT

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 24.07.2015 PASSED BY THE ITAT, ‘C’ BENCH, BENGALURU IN APPEAL PROCEEDINGS IN ITA NO.1472/BANG/2014 FOR A.Y.2009-10.

ITA No.57/2016

-2-

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

JUDGMENT

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

Learned Counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Karnataka Urban Infrastructure Dev ([2006] 284 ITR 582). The appeal is accordingly dismissed.

Appeal dismissed.

Sd/- JUDGE

Sd/- JUDGE

KSR

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