PR. COMMISSIONER OF vs. M/S PEOPLES EDUCATION SOCIETY

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ITA/872/2017HC KarnatakaKAHC01045463201713 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in its judgment, noted the submission made by the learned counsel for the appellants (the revenue). The counsel fairly conceded that the question of law raised in the present appeal had been decided against the appellants by this very Court in the case of CIT v. Karnataka Reddy Janasangha [(2016) 389 ITR 229 (Karn)]. Based on this concession, the Court found no merit in entertaining the appeal. The appeal was accordingly dismissed. The specific reasoning of the ITAT or the factual matrix leading to the ITAT's decision is not detailed in this High Court order, as the appeal was disposed of on the basis of a prior binding 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 challenged an order dated 09.06.2017 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench 'C', in ITA No.1074/BANG/2016. The assessment year in question is 2011-2012. The respondent is M/s Peoples Education Society. The appeal was filed seeking formulation of substantial questions of law and to set aside the ITAT's order.

What were the issues?

1. Whether the ITAT erred in its decision regarding the assessment year 2011-2012, leading to the present appeal by the revenue. The revenue's contention, as presented by their learned counsel, is that the question raised in this appeal has already been answered against them by a previous decision of the High Court of Karnataka in the case of CIT v. Karnataka Reddy Janasangha [(2016) 389 ITR 229 (Karn)]. No specific arguments were recorded for the respondent assessee.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.872/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 13TH DAY OF DECEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.872/2017

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX, MISSIONS

ROAD, BANGALORE

2.

THE DEPUTY COMMISSIONER

OF INCOME TAX (E), CIRCLE-1

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S PEOPLES EDUCATION SOCIETY 50 FEET ROAD HANUMANTHANAGAR BSK 1ST STAGE BENGALURU – 560 050

...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 ORDER DATED 09.06.2017 PASSED BY THE ITAT BENGALURU BENCH ‘C’ BENGALURU IN ITA NO.1074/BANG/2016 FOR THE ASSESSMENT YEAR 2011-2012.

ITA No.872/2017

-2-

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (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 Reddy Janasangha [(2016) 389 ITR 229 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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