THE COMMISSIONER OF INCOME-TAX vs. M/S STATE BANK OF MYSORE

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ITA/130/2016HC KarnatakaKAHC01021233201611 October 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The dismissal was based on a previous judgment of the same court which had ruled against the Revenue on the identical issue.

What were the facts?

The Revenue filed an appeal before the High Court challenging an order of the ITAT. The Revenue's counsel conceded that the issue raised in the appeal had already been decided against them by the same High Court.

What were the issues?

Whether the High Court should entertain an appeal when the issue has been consistently decided against the appellant by the same court.

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.130/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 11TH 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.130/2016

BETWEEN :

1.

THE COMMISSIONER OF INCOME-TAX

LTU, JSS TOWERS

BSK III STAGE

BANGALORE – 560 085

2.

THE JOINT COMMISSIONER OF INCOME-TAX

LTU, JSS TOWERS

BSK III STAGE

BANGALORE – 560 085

...APPELLANTS

(BY SRI E.I.SANMATHI FOR SRI K.V.ARAVIND, ADVOCATES)

AND :

M/S STATE BANK OF MYSORE HEAD OFFICE FINANCE & ACCOUNTS DEPARTMENT K.G.ROAD BANGALORE – 560 009

...RESPONDENT

(BY Ms.TANMAYEE RAJKUMAR FOR SRI T.SURYANARAYANA, ADVOCATES)

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

ITA No.130/2016

-2-

SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 14.09.2015 PASSED BY THE ITAT, BENGALURU IN ITA NO.1160/BANG/2014, FOR THE ASSESSMENT YEAR 2006- 2007.

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

JUDGMENT

Ag.CJ (Oral):

Sri E.I.Sanmathi, learned Counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Manjunatha Cotton and Ginning Factory [(2013)359 ITR 565 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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