BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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ITA/119/2025HC KarnatakaKAHC01037960202522 January 2026Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial questions of law arose from the ITAT's order. Therefore, the present appeal was also dismissed on the same grounds.

What were the facts?

The assessee, a cooperative society, appealed to the High Court against an ITAT order. The High Court had previously dismissed a similar appeal for the preceding assessment year.

What were the issues?

Whether substantial questions of law arise from the ITAT's order to warrant interference by the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:3587-DB ITA No. 119 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 119 OF 2025 BETWEEN:

1.

BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., (A SOCIETY REGISTERED UNDER KCS ACT, 1959) H.O.BELVE, HEBRI TALUK, UDUPI DISTRICT-576212. REP. BY ITS CEO: MR.KEERTHI KUMAR SHETTY. …APPELLANT (BY SRI MAHESH R UPPIN, ADVOCATE) AND:

1.

THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI-110001.

2.

THE INCOME TAX OFFICER, WARD-2Q AND TPS, AAYAKAR BHAVAN, MALPE ROAD, ADI-UDUPI, UDUPI- 576103. …RESPONDENTS (BY SRI THIRUMALESH M., SENIOR STANDING COUNSEL)

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:3587-DB ITA No. 119 of 2025

THIS ITA / INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA No.820/BANG/2024 DATED 7.08.2024 FOR THE A.Y. No.2017-18 AND ALLOW THIS APPEAL IN THE INTEREST OF JUSTICE.

THIS APPEAL, COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)

Heard Sri Mahesh R. Uppin, learned counsel for the appellant-Assessee and Sri Thirumalesh, learned Senior Standing Counsel for the respondents-Revenue.

2.

This appeal under Section 260A of the Income Tax Act, 1961 [for short I.T. Act] by the Assessee challenging the order passed by the Income Tax Appellate Tribunal, 'C' Bench, Bengaluru [for short 'Tribunal'], in ITA No.820/Bang/2024, dated 07.08.2024, for the Assessment Year 2017-18.

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HC-KAR NC: 2026:KHC:3587-DB ITA No. 119 of 2025

3.

This Court, while considering the appeal arising out of the impugned common order for the Assessment Year 2016-17 in ITA No.118/2025, disposed of on 21.01.2026, has held that no substantial questions of law would arise to entertain the appeal.

4.

For the same reasons, the present appeal is also dismissed.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

MV List No.: 2 Sl No.: 1

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