What did the High Court hold?

The High Court disposed of the appeal in terms similar to a previous order. This included liberty for 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 ITAT order. The Revenue's counsel submitted that the present appeal is covered by a previous decision of the High Court in a similar matter.

What were the issues?

Whether the present appeal is covered by a previous High Court decision. The procedural aspect of allowing the Revenue to revive the appeal based on a future Supreme Court outcome.

PCIT vs The Raibag Taluka Primary | 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.100026/2016 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR VEEDHI, BELAGAVI. 2. THE INCOME TAX OFFICER, WARD-1(4), BELAGAVI. … APPELLANTS (BY SHRI.Y.V.RAVIRAJ, ADV.) AND: THE RAIBAG TALUKA PRIMARY TEACHERS CO-OP SOCIETY LTD., MAIN ROAD, RAIBAG, BELAGAVI, PAN:AAAAT 4136H. … 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 TRIBUNAL,

: 2 : PANAJI BENCH, PANAJI, IN ITA NO.282/PNJ/2015, DTD:14.09.2015 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-2(2), BELAGAVI 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 RAIBAG TALUKA PRIMARY

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments