THE COMMISSIONER OF INCOME TAX vs. M/S THE SHAMRAO VITHAL

ITA/626/2015HC KarnatakaKAHC02015241201514 July 2016Bench: H.G.RAMESH,RATHNAKALA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, dismissed the appeal. The Court noted that the learned counsel for the appellants submitted that the question of law raised in the present appeal had already been answered against the appellants by a Division Bench of the same Court in earlier appeals (ITA Nos. 100047, 100048 and 100049/2015, dated December 16, 2015). Based on this submission, the Court concluded that the appeal was liable to be dismissed. The ratio decidendi is that an appeal raising a question of law already decided against the appellant by a coordinate bench of the same court should be dismissed. The operative direction was to dismiss the appeal.

What were the facts?

The appellants, the Commissioner of Income Tax (TDS) and the Income Tax Officer (TDS Ward), filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Karnataka, Dharwad Bench. The appeal challenged an order passed by the Income-Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No. 670/Bang/2015 dated June 30, 2015. The appellants sought to set aside the ITAT's order and confirm the order of the Appellate Commissioner, which in turn had confirmed the order passed by the Income Tax Officer, TDS Ward, Hubballi. The respondent is M/s The Shamrao Vithal Co-operative Bank Ltd.

What were the issues?

1. Whether the question of law raised in this appeal has been answered against the appellants by a Division Bench of this Court in ITA Nos. 100047, 100048 and 100049/2015 dated December 16, 2015. (Question of law) The appellants contended that the question of law raised in the present appeal has already been answered against them by a Division Bench of the High Court in a set of earlier appeals (ITA Nos. 100047, 100048 and 100049/2015, dated 16.12.2015). Therefore, they submitted that the present appeal is liable to be dismissed. The revenue did not present any arguments as the appeal was dismissed based on the submission of the appellants' counsel.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA NO.626 OF 2015 -1- IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 14th DAY OF JULY 2016 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’BLE MRS. JUSTICE RATHNAKALA ITA NO.626 OF 2015 BETWEEN 1. THE COMMISSIONER OF INCOME TAX TDS, GROUND FLOOR PUNDALIK NIWAS RUA-DE-OUREM, PANAJI-GOA 403 001 2. THE INCOME TAX OFFICER, TDS WARD C.R. BUILDING, ANNEXE, P.B. ROAD, NAVANAGAR, HUBBALLI 580025 ... APPELLANTS (By Sri Y.V. RAVIRAJ ADV. FOR SRI ARAVIND K V) AND M/S THE SHAMRAO VITHAL CO-OPERATIVE BANK LTD., GROUND FLOOR, SATELLITE SPACE AGE COMPLEX, KOPPIKAR ROAD, HUBLI, PAN AAAAT 0177C ... RESPONDENT THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX

ITA NO.626 OF 2015 -2- APPELLATE TRIBUNAL, BANGALORE BENCH IN ITA 670/BANG/2015 DATED 30.6.2015 AND CONFIR THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, TDS WARD, HUBBALLI. THIS APPEAL 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 submits that the question of law raised in this appeal is answered against the appellants by a Division Bench of this Court in ITA Nos.100047, 100048 and 100049/2015(D.D. 16.12.2015), and therefore, this appeal is liable to be dismissed. Accordingly, the appeal is dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE kmv

Recent GST High Court judgments

Search GST case law →