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

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ITA/624/2016HC KarnatakaKAHC01045234201613 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 answered against the appellants by a previous judgment of the same court. Therefore, the appeal was dismissed.

What were the facts?

The Income Tax Department appealed an order passed by the ITAT. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The Department sought to set aside the ITAT's order for the Assessment Year 2012-2013.

What were the issues?

Whether the substantial questions of law raised by the Income Tax Department in their appeal against the ITAT's order were valid and merited consideration.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.624/2016

-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.624/2016

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, ADHICHUNCHANGIRI 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.624/2016

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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.1318/BANG/2015 FOR THE ASSESSMENT YEAR 2012-2013.

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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