PR.COMMISSIONER OF INCOME TAX vs. M/S GOKULA EDUCATION

PDF · subscribers
ITA/1023/2017HC KarnatakaKAHC01051792201705 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The appellants' counsel submitted that the substantial question of law was covered by a Supreme Court judgment. Based on this submission, the High Court dismissed the appeal.

What were the facts?

The Income Tax Department filed an appeal against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

Whether the substantial question of law arising in the appeal is covered by a Supreme Court judgment.

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.

Before: AND

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.1023 OF 2017 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX, EXEMPTIONS, MISSION ROAD, UNITY BUILDING, ANNEXXE BENGALURU

2.

ASSISTANT COMMISSIONER OF INCOME TAX [EXEMPTIONS], CIRCLE 17(1) BENGALURU

... APPELLANTS

(BY SRI. E.I. SANMATHI, ADVOCATE)

AND:

M/s. GOKULA EDUCATION FOUNDATION [MEDICAL] MS RAMAIAH NAGAR, MSRIT POST MATHIKERE, BENGALURU-560054

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 14.07.2017 PASSED IN ITA No.1609/BANG/2016 FOR THE ASSESSMENT YEAR 2009- 2010, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT. (B) SET ASIDE THE APPELLATE ORDER DATED: 14.07.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH: BENGALURU IN APPEAL PROCEEDINGS NO. ITA NO. 1609/BANG/2016 FOR ASSESSMENT YEAR: 2009-2010, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Appellants’ Counsel submits that the substantial question of law that arises for consideration in the appeal is since covered by the Judgment of the Hon’ble Supreme Court in the case of ‘COMMISSIONER OF INCOME TAX-III, PUNE v. RAJASTHAN & GUJARATI CHARITABLE FOUNDATION POONA’ reported in 2018 [89]

taxmann.com 127 [SC]. Hence, he pleads that the appeal be dismissed.

In view of the submission, appeal is dismissed.

Sd/-

Sd/-

JUDGE

JUDGE

AN/-

Similar judgments

Other orders that rely on the same authority or decide the same section.

More judgments on Section 260-A

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

Latest GST High Court judgments

Search GST case law →