COMMISSIONER OF INCOME TAX(EXEMPTIONS) vs. M/S NORTH WEST KARNATAKA ROAD CORPORATION
What did the High Court hold?
The High Court found no substantial questions of law arising from the case. Therefore, the appeal filed by the Revenue was dismissed.
What were the facts?
The Revenue appealed against an ITAT order. The Revenue's counsel stated that the matter was covered by a previous High Court decision.
What were the issues?
Whether substantial questions of law arise in the appeal filed by the Revenue against the ITAT order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF JULY, 2016
PRESENT
THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.SREENIVASE GOWDA ITA NO.109/2016
BETWEEN:
COMMISSIONER OF INCOME TAX, HUBLI. ... APPELLANT
(By SRI. E. I. SANMATHI, ADV.)
AND:
M/S. NORTH WEST KARNATAKA ROAD CORPORATION, GOKUL ROAD, HUBLI. PAN NO.AAATN5043Q. ... RESPONDENT
(NOTICE NOT ORDERED IN R/O RESPONDENT)
2 THIS ITA IS UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 08/05/2015 PASSED IN ITA NO.846/BANG/2011 PRAYING TO DECIDE THE FOREGOING QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 08.05.2015 PASSED BY THE ITAT, ‘A’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO.846/BANG/2011 & TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THIS ITA COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., PASSED THE FOLLOWING:
O R D E R
Sri. E.I. Sanmathi, learned counsel for the appellant-Revenue states that the matter is covered by the decision of this Court in the case of DIT(E) vs. KIADB in ITA No.261/2013 dated 07.11.2014.
Under the circumstances, we do not find that any substantial questions of law would arise.
Hence, the present appeal is dismissed.
SD/- JUDGE
SD/- JUDGE
PMR/-
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