PR. COMMISSIONER OF vs. M/S ITI EMPLOYEES UNION

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ITA/452/2017HC KarnatakaKAHC01034786201730 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 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 filed an appeal against an order of the ITAT. The appeal was filed with a delay of 11 days, which was condoned by the High Court. The Department acknowledged that the issue raised had been decided against them in a previous case.

What were the issues?

Whether the High Court should entertain an appeal on a settled issue that has been decided against the revenue 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

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ITA No.452/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 30TH DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.452/2017

BETWEEN :

1.

PR.COMMISSIONER OF INCOME TAX-4, CENTRAL REVENUE BUILDINGS QUEENS ROAD

BENGALURU-560 001

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-4(2)(1) BENGALURU

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S ITI EMPLOYEES UNION CO-OPERATIVE CREDIT SOCIETY NORTH AVENUE, DOORAVANINAGAR BENGALURU – 560 016

...RESPONDENT

(BY SRI A.SHANKAR, ADVOCATE)

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 20.01.2017 PASSED BY THE ITAT,’C’ BENCH, BENGALURU IN ITA NO.1169/BANG/2016 FOR THE ASSESSMENT YEAR 2012-2013.

ITA No.452/2017

-2-

THIS INCOME TAX APPEAL COMING ON FOR FURTHER ORDERS, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

H.G.RAMESH, J. (Oral):

1.

Heard. In the interest of justice, delay of 11 days in filing the appeal is condoned. IA No.1/2017 is allowed accordingly.

2.

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. SBGPS Sangha Niyamitha Bagalkot [(2014) 369 ITR 86 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed. Sd/-

JUDGE

Sd/-

JUDGE

KSR

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