THE COMMISSIONER OF INCOME TAX vs. A SHANMUGASUNDARAM

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ITA/79/2010HC KarnatakaKAHC01016555201019 December 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no substantial question of law arising for consideration in the present appeal. Therefore, the appeal was dismissed based on the disposal of the related matter.

What were the facts?

The appeal was filed by the Revenue against an ITAT order that remitted the matter back to the Assessing Officer for reconsideration. The High Court noted that a related appeal had been disposed of.

What were the issues?

Whether a substantial question of law arises for consideration when a related appeal has already been disposed of, and the ITAT has remitted the matter for reconsideration.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 19TH DAY OF DECEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.79 OF 2010

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD, BENGALURU.

2.

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), BENGALURU. ... APPELLANTS

(BY SRI K.V. ARAVIND, ADVOCATE)

AND:

A. SHANMUGASUNDARAM NO.5/60, BRIDGE ROAD, PALLIPALAYAM, ERODE. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU BENCH, IN

I.T.A. NO.94/BANG/2009 DATED 11-9-2009 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Aggrieved by the order passed by the Tribunal remitting the matter back to the Assessing Officer for reconsideration and to take an appropriate decision, after the Hon’ble High Court passes judgment in Income Tax Appeal No.1029 of 2006, the present appeal is filed.

2.

It is submitted at the Bar that Income Tax Appeal No.1029 of 2006 has since been disposed off. Based on the same, the Assessing Officer has to

reconsider the matter afresh.

Under these circumstances, we do not find any substantial question of law that arises for consideration in this appeal.

Hence, in the absence of any substantial question of law, the appeal is dismissed.

SD/-

SD/- JUDGE

JUDGE

kvk

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