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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF JUNE 2016
PRESENT
THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.SREENIVASE GOWDA ITA NO.180/2016 C/W ITA NOS.181/2016, 182/2016 & 183/2016
BETWEEN
1.PR. COMMISSIONER OF INCOME TAX-III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE-560001.
2.THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-12(3), BANGALORE. ... APPELLANTS (COMMON) (BY SRI E.I. SANMATHI, ADVOCATE)
2 AND
M/S. SAFINA HOTELS LIMITED SAFINA PLAZA, 84/85, INFANTRY ROAD, BANGALORE-560001 PAN:AACCS5146G ... RESPONDENT (COMMON)
ITA NO.180/16 IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:04/09/2015 PASSED IN ITA NO.545/BANG/2013, FOR THE ASSESSMENT YEAR 2005-06 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE COMMON APPELLATE ORDER DATED: 04/09/2015 PASSED BY THE ITAT, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO. 545/BANG/2013 FOR ASSESSMENT YEAR 2005-06, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.181/16 IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:04/09/2015 PASSED IN ITA NO.544/BANG/2013, FOR THE ASSESSMENT YEAR 2007-08 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE COMMON APPELLATE ORDER DATED: 04/09/2015 PASSED BY
3 THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. ITA NO. 544/BANG/2013 FOR ASSESSMENT YEAR 2007-08, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.182/2016 IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:04/09/2015 PASSED IN ITA NO.546/BANG/2013, FOR THE ASSESSMENT YEAR 2008-09 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE COMMON APPELLATE ORDER DATED: 04/09/2015 PASSED BY THE ITAT, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO. 546/BANG/2013 FOR ASSESSMENT YEAR 2008-09, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
ITA NO.183/2016 IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:04/09/2015 PASSED IN ITA NO.543/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE COMMON APPELLATE ORDER DATED: 04/09/2015 PASSED BY THE ITAT, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO. 543/BANG/2013 FOR
4 ASSESSMENT YEAR 2009-2010, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THESE APPEALS COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:
JUDGMENT
The appellants-Revenue has preferred all the appeals by raising the following substantial questions of law, which are common in all the appeals:
“Whether on the facts and in the circumstances of the case, the tribunal is justified in law in holding that income of the assessee is business income even when assessing authority had rightly held that income falls under the head “Income from house property” considering the provisions of the Act and materials on record ?”
5 2. “Whether the tribunal’s order can be said as perverse in nature since tribunal has failed to consider the intention of the assessee in entering into agreements of lease whereby the building has been let out on square feet basis which means that the rent is basically earned for the super structure and such rent has been rightly assessed as house property income”?
We have heard Mr.E.I.Sanmathi, learned Counsel appearing for the appellants-Revenue.
The learned Counsel for the appellants-Revenue fairly conceded that the questions raised are already covered by the decision of this Court in the case of Commissioner of Income Tax Vs. Velankani Information Systems (P) Ltd., passed in ITA Nos.374 & 375/2011 and 273 to 276/2012 on 02.04.2013 reported at (2013) 218 Taxman page 88.
6 4. It further shows that the Tribunal in the impugned order at paragraph-17 has also relied upon the above referred decision of this Court.
In view of the above, when the questions are already covered by the decision of this Court, we do not find that any substantial questions of law would arise for consideration, as sought to be canvassed. Hence all the appeals are dismissed.
Sd/- JUDGE
Sd/- JUDGE
JT/-