THE COMMISSIONER OF INCOME TAX vs. SRI H RAJANNA

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ITA/920/2007HC KarnatakaKAHC01051868200719 December 2018Bench: RAVI MALIMATH,K.NATARAJAN5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court followed its previous order in an identical matter. Consequently, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the ITAT. The Revenue's counsel submitted that a similar matter had been dismissed by the High Court in a previous judgment.

What were the issues?

Whether the High Court should follow its previous judgment in an identical appeal filed by the Revenue.

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.920 OF 2007

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX C.R. BUILDING, NAVANAGAR, BENGALURU.

2.

THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-15(1),

BENGALURU. ... APPELLANTS

(BY SRI K.V. ARAVIND, ADVOCATE)

AND:

1.

SRI H. RAJANNA NO.606, 5TH MAIN, 2ND CROSS, RBI LAYOUT, J.P. NAGAR, 7TH PHASE, BENGALURU.

2.

SMT. GEETHA SREEDHAR NO.13, 1ST CROSS, RBI COLONY, 3RD BLOCK EAST, JAYANAGAR, BENGALURU.

3.

SRI A.R. BALAKRISHNAN NO.503, MAYUR GARDENS, 28TH CROSS,

EJIPURA MAIN ROAD, VIVEKNAGAR, BENGALURU.

4.

SMT. GEETHA R. BHALEKAR NO.363, 'APOORVA', RBI LAYOUT,

J.P. NAGAR VII PHASE, BENGALURU.

5.

SRI N. NARAYANAN NO.67, RBI LAYOUT, J.P.NAGAR VII PHASE,

BENGALURU.

6.

SMT. INDRA BAI M. NO.231, 6TH CROSS, 12TH MAIN, 5TH SECTOR, HSR LAYOUT,

BENGALURU.

7.

SRI G. RAMAKRISHNA NO.252, 1ST CROSS, 6TH BLOCK, II PHASE, BANASHANKARI 3RD STAGE,

BENGALURU.

8.

SRI SHEKAR SHETTY NO.9, MANIKANTA NILAYA, 28TH 'A' MAIN, A.R. LAYOUT, J.P. NAGAR, BENGALURU.

9.

SRI T. DHANDAPANI NO.3, GROUND FLOOR, RMS LAYOUT, SANJAYNAGAR, BENGALURU.

10.

SRI K.N. NAGARAJA NO.308, 'SIMHA', RBI LAYOUT,

VII PHASE J.P. NAGAR, BENGALURU.

11.

SRI N. SESHACHALA NO.429, 5TH MAIN,

6TH CROSS, RBI LAYOUT,

J.P. NAGAR VII PHASE, BENGALURU.

12.

SRI NARASIMHA RAO A., NO.33, II STAGE, VINAYAKA LAYOUT, MARENAHALLI, VIJAYANAGAR, BENGALURU.

13.

SRI N. PRABHAKARAN NO.46, LINDEN STREET, AUSTIN TOWN, BENGALURU.

14.

SRI R. RAMACHANDRAN NO.17, RBI COLONY, ANANDANAGAR, BENGALURU.

15.

SMT. LEELA SHIVARAMAN NO.302, DEVI KIRAN APARTMENTS, NEXT TO HOLY GHOST CHURCH, DAVIS RAOD, RICHARDS TOWN, BENGALURU.

... RESPONDENTS

* * *

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. NOS.280, 286, 288, 292, 294, 314, 316, 326, 330, 339, 349, 355, 372 AND 438/BANG/2007 DATED 26-6-2007 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE–15(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

Learned counsel for the Revenue submits that in identical matter, as in Income Tax Appeal No.100115 of 2014, was dismissed by the order of this Court dated 10-12-2014. Hence, he pleads that following the aforesaid judgment, the appeal be rejected.

The appeal is, accordingly, dismissed.

SD/-

SD/- JUDGE

JUDGE

kvk

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