What did the High Court hold?

The High Court disposed of the appeal in similar terms as a previous related appeal. Liberty was granted to the Revenue to revive the appeal if they succeeded in a Special Leave Petition before the Supreme Court on the same subject matter.

The Revenue filed an appeal before the High Court against an order of the ITAT. The appeal was based on a substantial question of law. The Revenue's counsel submitted that the present appeal was covered by a previous decision of the High Court.

What were the issues?

Whether the present appeal is covered by a previous High Court decision. The procedural aspect of reviving the appeal based on a Supreme Court outcome.

PCIT vs The Kalloli Urban Co-Operative | Karnataka High Court 2016

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 10TH DAY OF FEBRUARY, 2016 PRESENT THE HON’BLE MR.JUSTICE H.BILLAPPA AND THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR I.T.A.No.100021/2016 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR ROAD, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD-1, GOKAK. … APPELLANTS (BY SHRI.Y.V.RAVIRAJ, ADV.) AND: THE KALLOLI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED, KALLOLI, TQ:GOKAK, DIST:BELAGAVI, PAN:AAAAT 4834 C. … RESPONDENT THIS ITA IS FILED U/S.260A OF THE INCOME-TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE

: 2 : TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.319/PNJ/2015, DTD:14.09.2015 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-1(2), BELAVAVI AND ETC., THIS APPEAL COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT Sri Y.V.Raviraj, the learned standing counsel for the Revenue submits that this appeal is covered by the decision of this Court in I.T.A.No.100080/2015 disposed of on 06.01.2016 (Principal Commissioner of Income Tax Vs. The Belgaum Taluka Rural Industrial Co-operative Society Ltd.). 2. I.T.A.No.100080/2015 is disposed with liberty to the Revenue to revive the said appeal in the event, Revenue succeeded in the Special Leave Petition filed before the Hon’ble Supreme Court on subject matter in issue.

: 3 : 3. This appeal also stands disposed of in the like terms contained in I.T.A.No.100080/2015 with liberty to revive, as granted in the said appeal. Sd/- JUDGE Sd/- JUDGE Jm/-

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. THE KALLOLI URBAN CO-OPERATIVE

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