What did the High Court hold?

The High Court disposed of the instant appeal in the same terms as the previous appeal. The decision in this appeal is made subject to the outcome of the Supreme Court's decision in similar matters.

The Revenue filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The High Court noted that the same substantial question of law was raised in a previous appeal by the Revenue. This previous appeal was disposed of subject to the decision of the Supreme Court in pending SLPs.

What were the issues?

Whether the substantial question of law raised by the Revenue is to be decided by the High Court or is it pending before the Supreme Court for a binding decision.

The Principal Commissioner of vs M/S Ramalingeshwar | Karnataka High Court 2017

: 1 : IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21st DAY OF JUNE 2017 PRESENT THE HON’BLE MR.JUSTICE A.S.BOPANNA AND THE HON’BLE DR.JUSTICE H.B. PRABHAKARA SASTRY I.T.A. NO.100055/2016 BETWEEN: 1. The Principal Commissioner of Income Tax, Dr.B.R. Ambedkar Veedhi, Belagavi. 2. The Income-Tax Officer, Ward-1, Bagalkot. …APPELLANTS (By Sri. Y.V. Raviraj, Adv.) AND: M/s. Ramalingeshwar Credit Co-operative Society Limited, Kundargi, Tal : Bilagi, Dist : Bagalkot. …RESPONDENT (By Sri.H.R. Kabiyavar & Smt.Patri Shashikala Adv.) This Income Tax Appeal is filed under Section 260A of the Income-Tax Act, 1961 praying to formulate the substantial question of Law and allow the appeal and set

: 2 : aside the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘A’ Bangalore, in I.T.A. No.1213/BANG/2015, DTD:11.12.2015 and confirm the order passed by the Income Tax Officer, Ward-1, Bagalkot. This Appeal coming on for orders, this day, A.S.Bopanna J., delivered the following: JUDGMENT The appellants are before this Court raising the substantial question of Law as contained in the appeal memo. 2. We do not however propose to reproduce the question of law herein and over burden this order, considering the fact that the very same question had already been raised by the appellants herein in I.T.A.No.100175/2015, which was taken note by a Co- ordinate Bench of this Court and through its order dated 06.01.2016 has disposed of the said appeal. While disposing of the appeal, the Co-ordinate Bench has taken into consideration an earlier order passed by another Co-ordinate Bench of this Court in

: 3 : I.T.A.No.100080/2014 and has accordingly disposed of the appeal by also taking note of the fact that the appellant-Revenue is already before the Hon’ble Supreme Court seeking consideration of the said substantial question of law which has been raised. In that view, since the decision to be taken by the Hon’ble Supreme Court would bind all concerned, the right of the appellants as raised in the appeal has been made subject to the decision to be taken by the Hon’ble Supreme Court in the pending SLPs. Therefore, making the subject matter involved herein also subject to the decision to be taken by the Hon’ble Supreme Court in similar terms, the instant appeal stands disposed of.

Sd/- JUDGE

Sd/- JUDGE MNS/

THE PRINCIPAL COMMISSIONER OF vs. M/S RAMALINGESHWAR

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