PRINCIPAL COMMISSIONER OF vs. THE STATE BANK OF

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ITA/602/2017HC KarnatakaKAHC01038860201705 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court acknowledged the submission of the Revenue's counsel. Based on the precedent cited, the appeal was disposed of.

What were the facts?

The Revenue filed an appeal before the High Court against an order passed by the Income Tax Appellate Tribunal. The Revenue's counsel submitted that the substantial question of law was covered by a previous judgment of the High Court which was against the Revenue.

What were the issues?

Whether the substantial question of law in the appeal is covered by a previous High Court judgment that was decided against the Revenue.

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

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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 05TH 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.602 OF 2017

BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX, KORAMANGALA BENGALURU - 560 001.

2.

THE INCOME TAX OFFICER WARD 5(2)(2) BENGALURU. ... APPELLANTS (BY SRI: SANMATHI E I, ADVOCATE)

AND:

THE STATE BANK OF MYSORE EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED AVENUE ROAD BENGALURU -560 002 PAN: AADFT7539A. ... RESPONDENT

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22.03.2017 PASSED IN ITA NO.734/BANG/2016, FOR THE ASSESSMENT YEAR 2009- 2010, PRAYING THIS HON'BLE COURT 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 AND SET ASIDE THE APPELLATE ORDER DATED 22.03.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS IN ITA NO.734/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 INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned Counsel for the appellants submit that the substantial question of law that arises for consideration in this appeal is covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX AND ANOTHER VS SRI BILURU GURUBASAVA PATTINA SAHAKARI SANGHA NIYAMITHA, BAGALKOT in ITA

3 No.5006 of 2013 reported in (2014) 369 ITR 0086 (Karn), wherein it is held against the revenue. Hence, he pleads that the appeal be dismissed.

2.

The submission of the learned counsel for the appellants is placed on record.

The appeal is accordingly disposed off.

SD/-

SD/- JUDGE

JUDGE

*bgn/-

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