THE COMMISSIONER OF INCOME TAX vs. SRI DEVANANDA SHETTY

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ITA/501/2009HC KarnatakaKAHC01062665200927 November 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the questions of law involved in these appeals were fully covered by a previous decision of the same court. Therefore, no substantial question of law arose for determination.

What were the facts?

The appeals were filed by the Commissioner of Income Tax against orders of the Income Tax Appellate Tribunal concerning assessment years 2007-08, 2005-06, and 2006-07. The core issue involved substantial questions of law.

What were the issues?

Whether substantial questions of law arise for determination in these appeals, given that the issues are covered by a prior High Court judgment.

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 27TH DAY OF NOVEMBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA NO.135/2011 C/W ITA NO. 501/2009 ITA NO. 353/2010

IN ITA NO.135/2011

BETWEEN:

1.

COMMISSIONER OF INCOME TAX, C.R. BUILDINGS, ATTAWARA, MANGALORE-575 001.

2.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE. … APPELLANTS

(BY SRI. E.I. SANMATHI-ADV)

AND:

SRI. DEVANAND SHETTY PROP: M/S DIX SHIPPING CO., BEACH ROAD, PANAMBUR, MANGALORE.

… RESPONDENT

(BY SRI. S. PARTHASARATHI-ADV)

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 6.12.2010 PASSED IN ITA NO. 593/2010, FOR THE ASSESSMENT YEAR 2007-08, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

IN ITA NO. 501/2009

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX, C.R. BUILDING, ATTAVARA, MANGALORE.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), C.R. BUILDING, ATTAVARA, MANGALORE.

… APPELLANTS

(BY SRI. K.V. ARAVIND-ADV)

AND:

SRI. DEVANAND SHETTY PROP: M/S DIX SHIPPING CO., NMC COMPLEX, PANAMBUR, MANGALORE-11.

… RESPONDENT

(BY SRI. S. PARTHASARATHI-ADV)

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 8.5.2009 PASSED IN ITA NO.959/BNG/2008, FOR THE ASSESSMENT YEAR 2005-06, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

IN ITA NO. 353/2010

BETWEEN:

1.

COMMISSIONER OF INCOME TAX, BANGALORE.

2.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), MANGALORE.

… APPELLANTS

(BY SRI. E.I. SANMATHI-ADV)

AND:

SRI. DEVANAND SHETTY, PRO: DIX SHIPPING COMPANY, MANGALORE.

… RESPONDENT (BY SRI. S. PARTHASARATHI-ADV)

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 4.5.2010 PASSED IN ITA NO. 8/BNG/2010, FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

THESE ITAs COMING ON FOR HEARING THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the parties have submitted that the questions of law involved in these appeals are fully covered by the decision of this Court dated 24.02.2015 rendered in ITA No.22/20011 in the case of Commissioner of Income Tax –vs- Sri Clifford D’soza.

Accordingly, for the reasons given in the aforesaid judgment, we are of the opinion that no substantial question of law arises for determination by this Court. The appeals are dismissed.

Sd/-

JUDGE

Sd/-

JUDGE TL

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