THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI SATYANARAYANA VIVEK KUMAR (HUF)

PDF · subscribers
ITA/42/2016HC KarnatakaKAHC01049790201624 October 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 issue in the present appeal was covered by its earlier decision in Bhoruka Engg. Inds. Ltd. v. Deputy CIT. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the ITAT. The Revenue's counsel fairly submitted that the question raised in the appeal had already been decided against the Revenue by the same High Court in a previous case.

What were the issues?

Whether the substantial questions of law raised in the appeal were already decided by the High Court in a previous judgment.

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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

ITA No.42/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF OCTOBER 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.42/2016

BETWEEN :

1.

THE PR. COMMISSIONER OF INCOME-TAX

CIT(A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE – 560 095

2.

THE INCOME-TAX OFFICER

WARD-1(1), 2ND FLOOR

BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

SHRI SATYANARAYANA VIVEK KUMAR (HUF) 11/3, NANDHI DURGA ROAD BANGALORE -560 046

...RESPONDENT

(BY MS. JINITA CHATTERJEE FOR SRI S.PARTHASARATHI, ADVOCATES)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 30.07.2015 IN ITA NO.1074/BANG/2014 FOR THE

ITA No.42/2016

-2-

ASSESSMENT YEAR 2006-2007 PASSED BY THE ITAT, “A” BENCH, BENGALURU.

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

JUDGMENT

Ag.CJ (Oral):

Sri K.V.Aravind, learned counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in Bhoruka Engg. Inds. Ltd. v. Deputy CIT ([2013] 356 ITR 25 (Karn)). The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

hkh.

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →