M/S KARNATAKA STATE STUDENTS WELFARE FUND vs. THE INCOME TAX OFFICER

PDF · subscribers
ITA/56/2022HC KarnatakaKAHC01045612202104 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the revenue's appeals concerning the same ITAT order were dismissed. Therefore, the substantial questions of law in the assessee's appeal were rendered academic.

What were the facts?

The assessee filed an appeal against an ITAT order for assessment years 2009-10 to 2013-14. The revenue had also filed appeals against the same ITAT order, which were dismissed by the High Court.

What were the issues?

Whether the substantial questions of law in the assessee's appeal are academic due to the dismissal of the revenue's appeals on the same matter.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF FEBRUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.56 OF 2022 BETWEEN: M/S. KARNATAKA STATE STUDENTS WELFARE FUND REP. BY ITS COMMISISONER DR. VISHAL R "SHIKSHAK SADAN" OPP CAUVERY BHAVAN KEMPEGOWDA ROAD BENGALURU 560 002 PAN AAAGK0124L. .... APPELLANT (BY MR. A. SHANKAR, SR. COUNSEL FOR MR. BHAIRAV KUTTAIAH & MR. MADHUSUDAN U.A. ADVOCATES) AND: THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1 UNITY BUILDING ANNEXURE MISSION ROAD BANGALORE 560027. ... RESPONDENT - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.11.2020 PASSED IN ITA NOS. 1458 TO 1462/BANG/2018, FOR THE ASSESSMENT

2 YEARS 2009-10, 2010-11, 2011-12, 2012-13 AND 2013-14, VIDE ANNEXURE-A, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) DIRECT THE INCOME TAX APPELLATE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLANT TRIBUNAL, BENGALURU 'C' BENCH, ITA NOS.1458 TO 1462/BANG/2018 DATED 26/11/2020 FOR THE ASSESSMENT YEARS 2009-10, 2010-11, 2011-12, 2013-13, AND 2013-14 RESPECTIVELY VIDE ANNEXURE-A AND CONSEQUENTLY TO SET ASIDE THE OBSERVATION OF THE APPELLATE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC & ETC. THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT

This appeal under Section 260A of the Income Tax Act, 1961 has been filed by the asessee against the order dated 26.11.2020 passed in the Income Tax Appellate Tribunal for the assessment years 2009-10 to 2013-14. It is pertinent to note that the revenue had also filed the appeals against the aforesaid order of the Tribunal namely ITA Nos.250/2021, 251/2021, 252/2021, 253/2021 and 279/2021 in respect of Assessment Years 2009-10 to 2013-14. The aforesaid appeals were dismissed by a Bench of this Court vide judgments dated 30.11.2021 passed in the aforesaid appeals.

2.

In view of the aforesaid judgments passed in the said appeals, learned counsel for the assessee submits that the substantial questions of law involved in this appeal has been rendered academic.

The appeal is accordingly disposed of with liberty to the assessee to revive the same, if occasion so arises. Sd/- JUDGE Sd/- JUDGE RV

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →