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

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ITA/58/2016HC KarnatakaKAHC01049794201628 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, comprising H.G. Ramesh, J., and K.S. Mudagal, J., dismissed the appeal. The decision was based on a concession made by the learned counsel for the appellants. The counsel fairly submitted that the issue raised in the present appeal had already been decided against the Revenue by the High Court itself 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. The ratio decidendi is that the High Court will not entertain an appeal on a question of law that has already been authoritatively decided by it against the appellant.

What were the facts?

The appellants, the Principal Commissioner of Income Tax and the Assistant Commissioner of Income Tax, Bangalore, have filed an appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenges an order dated July 24, 2015, passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Bengaluru. The assessment year in question is 2010-11. The respondent is M/s Rajiv Gandhi Rural Housing Corporation Ltd. The appeal is before the High Court of Karnataka at Bengaluru for admission.

What were the issues?

The primary question of law before the High Court is whether the ITAT's order dated July 24, 2015, for Assessment Year 2010-11, is legally sustainable. The appellants, represented by Sri E.I. Sanmathi, Advocate, are seeking to set aside this order. The judgment records that the learned counsel for the appellants fairly submitted that the question raised in this appeal has already been answered against the appellants by this Court in the case of CIT v. Karnataka Urban Infrastructure Dev ([2006] 284 ITR 582). No specific arguments from the respondent are recorded in the judgment. The specific provision of law that forms the basis of the dispute is not explicitly detailed, but the appeal is filed under Section 260-A, indicating a question of law is involved.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.58/2016

-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.58/2016

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.1473/BANG/2014 FOR A.Y.2010-11.

ITA No.58/2016

-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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