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

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.1021 OF 2017 BETWEEN:

... APPELLANTS

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

AND:

M/S GOKULA EDUCATION FOUNDATION 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.1610/BANG/2016, FOR THE ASSESSMENT YEAR 2006-07, 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. 1610/BANG/2016 FOR ASSESSMENT YEAR: 2006-2007, 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.