THE COMMISSIONER OF INCOME TAX vs. M/S BHARAT HOTELS LIMITED

PDF · subscribers
ITA/392/2009HC KarnatakaKAHC01042042200902 December 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, following its decision in a related appeal concerning the same assessee, answered the questions of law in favour of the assessee and against the Revenue.

What were the facts?

The Revenue appealed against an order of the Income Tax Appellate Tribunal. Both parties jointly submitted that the questions of law in this appeal were already decided in a related case involving the same assessee.

What were the issues?

The appeal concerned questions of law that were previously decided in a related case involving the same assessee and the Revenue.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

Dated this the 2nd day of December, 2015

Present

THE HON’BLE MR JUSTICE VINEET SARAN

THE HON’BLE MRS JUSTICE S SUJATHA

Income Tax Appeal 392 / 2009 Between 1 Commissioner of Income Tax TDS

HMT Bhavan, Ganganagar

Bangalore

2 Tax Recovery Officer (TDS)

Range 18, HMT Bhavan

Ganganagar, Bangalore

Appellants

(By Sri K V Aravind, Adv.)

And

M/s Bharat Hotels Limited (Unit: The Grand Ashoka, Bangalore) Kumarakrupa, High Grounds Bangalore

Respondent

(By Sri Rupesh Jain for Sri D Prashanth Kumar, Adv.)

Appeal is filed under S.260-A of the Income Tax Act praying to allow the appeal and set aside the order dated 27.2.2009 in ITA 1085/Bang/2008, etc.

Appeal coming on for hearing this day, Vineet Saran J, delivered the following:

JUDGMENT

We have heared Sri K V Aravind, learned counsel for the appellants as well as Sri Rupesh Jain learned counsel for Sri D Prashanth Kumar for the respondent and have perused the record.

Learned counsel for the parties have jointly submitted that in view of the decision in ITA 393/2009 on 2.12.2015 in the case of the same assessee, the questions of law in this appeal also stand decided.

Accordingly, for the reasons given in the case of Commissioner of Income Tax Vs M/s Bharath Hotels Limited decided on 2.12.2015 in ITA 393/2009, the questions of law are answered in favour of the assessee and against the Revenue.

Appeal is accordingly dismissed.

Sd/-

Judge

Sd/-

Judge an

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →