PR. COMMISSIONER OF vs. KARNATAKA JESUIT EDUCATIONAL

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ITA/407/2017HC KarnatakaKAHC01030527201709 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court acknowledged that the Supreme Court had ruled against the Revenue on the issue raised. Consequently, the High Court dismissed the appeal filed by the Revenue.

What were the facts?

The Revenue filed an appeal against an order of the ITAT. The appeal was filed with a delay, for which an application for condonation was made. The Revenue's counsel conceded that the issue was decided against them by the Supreme Court.

What were the issues?

Whether the High Court should condone the delay in filing the appeal when the substantial question of law has already been decided against the appellant by the Supreme Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.407/2017

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF JANUARY 2018

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO. 407/2017

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX, CENTRAL MISSION ROAD, BANGALORE

2.

THE DEPUTY DIRECTOR OF

INCOME TAX, EXEMPTIONS

CIRCLE-17(1), BANGALORE ...APPELLANTS

(BY SRI SANMATHI E I, ADVOCATE)

AND :

KARNATAKA JESUIT EDUCATIONAL SOCIETY, LOYALA MANDIR NO.96, LAVELLE ROAD BANGALORE-560 001 ...RESPONDENT

(BY Ms.SHEETAL B0RKAR FOR SRI S PARTHASARATHI, ADVOCATES)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 12.08.2016 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN ITA NO.486/BANG/2013 FOR THE ASSESSMENT YEAR 2009-2010.

ITA No.407/2017

-2- THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants submits that the question raised in this appeal is answered against the appellants by the Hon’ble Supreme Court in Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona (Civil Appeal No.7186/2014, DD 13.12.2017). Hence, IA No.2/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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