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

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ITA/389/2009HC KarnatakaKAHC01049625200902 December 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court decided the questions of law in favor of the assessee and against the Revenue, following a previous decision in a similar case. The appeal was accordingly dismissed.

What were the facts?

The Revenue filed an appeal against an order of the Income Tax Appellate Tribunal. The 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 primary issue was whether the questions of law raised in the appeal were already decided by a previous judgment concerning the same assessee.

Which sections of the Income-tax Act were involved?

S.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 389 / 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 1269/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

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