THE COMMISSIONER OF INCOME TAX vs. THE PRESIDENT,GR.D EMPLOYEES

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ITA/32/2016HC KarnatakaKAHC01017732201617 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 substantial question of law raised in the appeals had already been decided against the appellants by a previous judgment of the same court. Therefore, the appeals were dismissed.

What were the facts?

The Income Tax Department filed appeals against an order of the ITAT for the assessment year 2008-2009. The appeals were filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

Whether the substantial questions of law raised in the appeal were covered by previous judgments of the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA Nos.32/2016 & 254/2016

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH 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 NOS.32/2016 & 254/2016

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX

NO.55/1, SHILPASHREE BUILDING

VISHWESHWARANAGAR

MYSORE – 570 008

2.

THE INCOME-TAX OFFICER

TDS WARD-1

NO.55/1, SHILPASHREE BUILDING

VISHWESHWARANAGAR

MYSORE – 570 008

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

THE PRESIDENT, GR.D EMPLOYEES WELFARE ASSOCIATION DEPUTY COMMISSIONER OFFICE BUILDING MYSORE

...RESPONDENT

(BY SMT. VANI H., ADVOCATE)

THESE INCOME TAX APPEALS ARE 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.1689/BANG/2014 AND

ITA Nos.32/2016 & 254/2016

-2- S.P.NO.253/BANG/2014 FOR THE ASSESSMENT YEAR 2008-2009 PASSED BY THE ITAT, BENGALURU ETC.

THESE INCOME TAX APPEALS 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 these appeals 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 appeals are accordingly dismissed.

Appeals dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

hkh.

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