THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST

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ITA/121/2020HC KarnatakaKAHC01019886202022 November 2022Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the issue was covered by a prior decision where a similar appeal by the Revenue against the same trust was dismissed. Therefore, the current appeal was also dismissed.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. The respondent trust argued that the issue was covered by a previous High Court decision concerning the same trust. The Revenue did not refute this submission.

What were the issues?

Whether the current appeal is covered by a previous High Court judgment concerning the same assessee and similar issues.

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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ITA No. 121 of 2020

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 121 OF 2020 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, CIT (A), CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 1, C.R.BUILDING, ATTAVARA, MANGALURU - 575 001. …APPELLANTS (BY SRI. ARAVIND K V., STANDING COUNSEL) AND: 1. M/S. NAVODAYA GRAMA VIKAS CHARITABLE TRUST, 14-7-1005, SDCC BANK LTD., HEAD OFFICE BUILDING, KODIALBAIL, MANGALURU - 575 003. PAN NO.AAATN7594E. …RESPONDENT (BY SRI.CHANDRASEKHAR V., ADVOCATE)

Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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ITA No. 121 of 2020

THIS ITA UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/01/2020 PASSED IN ITA NO.1109/BANG/2018, FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1109/BANG/2018 DATED 29/01/2020 FOR ASSESSMENT YEAR 2009-2010 AND ETC.,

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

JUDGMENT

Shri. Chandrasehkar, learned advocate for the respondent submits that the issue involved in this appeal is covered by the decision in Principal Commissioner of income Tax Vs. M/s. Navodaya Grama Vikas Charitable Trust1 and this Court has dismissed the said appeal vide order dated 15.11.2022.

2.

The said submission is not refuted by Shri.Dilip, learned advocate for the Revenue.

1 ITA No.99 of 2020

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ITA No. 121 of 2020

3.

In view of the above, this appeal stands dismissed.

No costs.

Sd/- JUDGE

Sd/- JUDGE

GH List No.: 1 Sl No.: 59

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