PRINCIPLE COMMISSIONER vs. SRI G. NAVEEN KUMAR

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ITA/304/2015HC KarnatakaKAHC01033821201517 February 2016Bench: S.SUJATHA,JAYANT PATEL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no substantial question of law arising for consideration in the present appeal, referencing its decision in a connected matter. Consequently, the appeal was not entertained.

What were the facts?

The Revenue filed an appeal against an ITAT order for the assessment year 2008-09. The High Court noted that a connected appeal (ITA No.303/2015) had already been decided.

What were the issues?

Whether a substantial question of law arises for consideration in the appeal filed by the Revenue against the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF FEBRUARY 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL

AND

THE HON’BLE MRS.JUSTICE S SUJATHA

ITA NO.304/2015 BETWEEN

1.

PRINCIPLE COMMISSIONER

OF INCOME TAX

C R BUILDING

BANGALORE.

2.

ASSISTANT COMMISSIONER

OF INCOME TAX

CIRCLE 15(1)

BANGALORE.

… APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE)

AND

SRI. G.NAVEEN KUMAR NO.17, 3RD CROSS 4TH MAIN, AECS LAYOUT 1ST STAGE, GEDDALAHALLI ASHWATHNAGAR BANGALORE-560 094.

… RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, TO SET ASIDE THE APPELLATE ORDER DATED 20.02.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, APPEAL PROCEEDINGS ITA NO.932/BNG/2012 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.

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, JAYANT PATEL, J., DELIVERED THE FOLLOWING:

JUDGMENT

We have heard Mr. E.I. Sanmathi, learned Counsel for the Appellants.

2.

It has been submitted by the learned Counsel for the Appellants that connected ITA No.303/2015 is already decided by this Court on 15.02.2016.

3.

In view of the decision of this Court in the case of ‘PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER Vs. SRI. C. GOPALASWAMY’ in ITA No.303/2015 decided on 15.02.2016, we do not find

3 that any substantial question of law would arise for consideration as sought to be canvassed in the present appeal.

4.

Hence, the present appeal is not entertained and disposed of.

Sd/- JUDGE

Sd/- JUDGE

AN/-

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