PR. COMMISSIONER OF INCOME TAX-2 vs. M/S KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD (KSPHC)

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ITA/497/2022HC KarnatakaKAHC01048285202220 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court observed that the present appeal's facts mirrored those of a prior judgment by a Coordinate Bench. Consequently, the appeal was deemed liable to be dismissed.

What were the facts?

The Income Tax Department appealed an order of the Income Tax Appellate Tribunal concerning the assessment year 2015-2016. The facts of this appeal were found to be substantially similar to a previous case decided by a Coordinate Bench.

What were the issues?

Whether the present appeal's facts are identical to a previously decided case by a Coordinate Bench, and if so, the implications for the current appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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NC: 2025:KHC:2115-DB ITA No. 497 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 497 OF 2022 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX-2, BMTC COMPLEX, KORAMANGALA, BANGALORE.

2.

THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BMTC BUILDING, KORAMANGALA, BANGALORE-95. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE AND SRI. DILIP M., ADVOCATE)

AND:

M/S KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD (KSPHC) NO.59, RICHMOND ROAD, BENGALURU-560 025. PAN:AAACK6902E. …RESPONDENT (BY SRI. ASHOK A KULAKARNI.,ADVOCATE)

THIS ITA/INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/11/2021 PASSED IN ITA NO.187/BANG/2020, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING TO (1) DECIDE THE

Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:2115-DB ITA No. 497 of 2022

FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 25/11/2021 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS NO. ITA NO.187/BANG/2020 (ANNEXURE-‘A’) FOR ASSESSMENT YEAR 2015-2016 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE.

THIS ITA, COMING ON FOR ADMISSION THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGEMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Substantially the fact matrix of this appeal matches with that of the earlier order of Coordinate Bench judgment in COMMISSIONER OF INCOME TAX AND ANOTHER vs. KARNATAKA URBAN INFRASTRUCTURE

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NC: 2025:KHC:2115-DB ITA No. 497 of 2022

DEVELOPMENT AND FINANCE CORPORATION, (2006) 203 CTR 0422.

In view of that, the appeal is liable to be dismissed & accordingly it is, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

cbc List No.: 2 Sl No.: 0

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