THE PR. COMMISSIONER OF INCOME TAX vs. SRI M G ANAND REDDY

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ITA/465/2023HC KarnatakaKAHC01035284202329 August 2023Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in its order dated 29th August 2023, dismissed the appeal filed by the Revenue. The Court noted the submission by the Revenue's counsel that the main matter had already been decided by this Court in a previous appeal involving the same assessee and that the present appeal arose from a miscellaneous petition, making it not maintainable. Based on this submission, the Court ordered the dismissal of the appeal. The questions of law were answered in favour of the assessee and against the revenue. No specific operative directions were given beyond the dismissal of the appeal.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax and the Assistant Commissioner of Income Tax, filed an appeal before the High Court of Karnataka against an order dated 07.03.2023 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in MP No. 30/BANG/2023 (in ITA No. 760/BANG/2021). This order pertains to the assessment year 2013-2014. The assessee is Sri. M.G. Anand Reddy. The Revenue sought to formulate substantial questions of law and set aside the ITAT's order, confirming the order of the Appellate Commissioner and the Deputy Commissioner of Income Tax. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue was maintainable. The Revenue contended that the main matter had already been decided by the High Court in a previous case, The Principal Commissioner of Income Tax & another Vs. M.G.Anand Reddy (ITA No.110/2023 DD.18.07.2023), and that the current appeal arose out of a miscellaneous petition, rendering it not maintainable. The judgment does not record any specific arguments from the assessee's side regarding the maintainability of the appeal or the merits of the case. The question of law, implicitly, revolves around the maintainability of an appeal arising from a miscellaneous petition after the main appeal has been decided.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 - NC: 2023:KHC:30796-DB ITA No. 465 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 465 OF 2023

BETWEEN:

1.

THE PR COMMISSIONER OF INCOME TAX 3RD FLOOR, C.R. BUILDING QUEENS ROAD, BENGALURU-560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1) PRESENT ADDRESS DCIT, CENTRAL CIRCLE-1(4) 3RD FLOOR, C.R. BUILDING QUEENS ROAD, BENGALURU-560 001. …APPELLANTS

(BY SHRI. M. DILIP, STANDING COUNSEL)

AND:

SRI. M.G. ANAND REDDY SY. NO. 46/1 & 46/2 YADAVANAHALLI VILLAGE ANEKAL TALUK, ATTIBELE HOBLI BENGALURU-562 107. PAN: AARPA 3047J. …RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07/03/2023 PASSED IN M.P. NO. 30/BANG/2023 (IN ITA NO. 760/BANG/2021), FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ALLOW THE APPEAL AND SET

Digitally signed by YASHODHA N Location: HIGH COURT OF KARNATAKA

- 2 - NC: 2023:KHC:30796-DB ITA No. 465 of 2023

ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN MP NO. 30/BANG/2023 (IN ITA NO. 760/BANG/2021) DATED 07/03/2023 FOR ASSESSMENT YEAR 2013- 2014 ANNEXURE-D AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU AND ETC.

THIS ITA, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

ORDER

This appeal by the Revenue is filed challenging the order dated 07.03.2023 in MP No. 30/BANG/2023 (ITA No.760/BANG/2021) passed by the ITAT1, ‘B’ Bench, Bangalore.

2.

Shri M.Dilip, learned Standing Counsel for the Revenue, in his usual fairness, submitted that the main matter has been decided by this Court in The Principal Commissioner of Income Tax & another Vs. M.G.Anand Reddy2. This appeal arises out of the miscellaneous petition and hence, it is not maintainable. His submission is placed on record.

1 Karnataka State Administrative Tribunal 2 ITA No.110/2023 DD.18.07.2023

- 3 - NC: 2023:KHC:30796-DB ITA No. 465 of 2023

3.

In view of the above, the following: ORDER i) Appeal is dismissed. ii) The questions of law are answered in favour of the assessee and against the revenue. No costs.

Sd/- JUDGE

Sd/- JUDGE

YN List No.: 1 Sl No.: 8

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