THE COMMISSIONER OF INCOME-TAX, CIT(A) vs. M/S SHRI VINAYAKA HOUSE BUILDING

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ITA/622/2016HC KarnatakaKAHC01045764201613 December 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the question raised in the appeal had already been decided against the appellants in a previous case. Therefore, the appeal was dismissed.

What were the facts?

The Income Tax Department appealed an order passed by the ITAT Bangalore. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The appellants sought to formulate substantial questions of law and set aside the ITAT's order.

What were the issues?

The primary issue was whether the substantial questions of law raised by the Income Tax Department in their appeal were valid, given previous High Court rulings on similar matters.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.622/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 13TH DAY OF DECEMBER 2017

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.622/2016

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX, CIT(A)

TDS, NO.59, HMT BHAVAN

4TH FLOOR, BALLARI ROAD

GANGANAGAR

BENGALURU – 560 032

2.

THE INCOME-TAX OFFICER

TDS, WARD-3(2)

NO.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GANGANAGAR BENGALURU – 560 032

...APPELLANTS

(BY SRI K.V.ARAVIND & SRI DILIP, ADVOCATES)

AND :

M/S SHRI VINAYAKA HOUSE BUILDING CO-OPERATIVE SOCIETY LTD. NO.3, ADHICHUNCHANAGIRI COMPLEX VIJAYANAGAR, BENGALURU

...RESPONDENT

(BY SRI A.SHANKAR & SRI M.LAVA, ADVOCATES)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE

ITA No.622/2016

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SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 20.07.2016 PASSED BY THE ITAT BENCH-A, BANGALORE IN ITA NO.1316/BANG/2015 FOR THE ASSESSMENT YEAR 2008-2009.

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

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in the Commissioner of Income Tax & another v. M/s Karnataka State Judicial Department Employees House Building Co-operative Society Limited [ITA No.1260/2006 DD 10.03.2010]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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