THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE BEVERAGES

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ITA/486/2013HC KarnatakaKAHC01041015201327 November 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no substantial question of law arising from the ITAT's order, as it was based on a previous decision that had been confirmed by the court. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had remanded the matter to the Assessing Authority. The Revenue appealed this decision to the High Court, challenging the remand order.

What were the issues?

Whether a substantial question of law arises when an ITAT order remanding a matter is challenged, especially when it relies on a confirmed precedent.

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 27TH DAY OF NOVEMBER 2015

PRESENT

THE HON’BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS.JUSTICE S SUJATHA

ITA NO.486/2013 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD, BANGALORE

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(5) RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE

… APPELLANTS

[BY SRI K V ARAVIND, ADV.]

AND:

M/S KARNATAKA STATE BEVERAGES CORPORATION LTD., NO.78, SEETHALAKSHMI TOWERS, MISSION ROAD, BANGALORE – 560 027

… RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260- A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED 26.04.2013 PASSED IN ITA NO. 76/BANG/2013, FOR THE ASSESSMENT YEAR 2009-10 AND ETC.,

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Heard Sri. K.V. Aravind, learned counsel for the appellants and perused the records.

2.

The challenge in this appeal is to the order of the Tribunal whereby the matter has been remanded to the Assessing Authority. The said order has been passed after relying on another decision of the Tribunal which has been confirmed by the Division Bench of this court vide Judgment dated 13.8.2013 passed in ITA No.358/2013 in the case of ‘THE COMMISSIONER OF INCOME TAX AND ANOTHER v. M/S. KARNATAKA STATE BEVERAGES CORPN. LTD.’

3.

In view of the aforesaid, since the matter relates to remand before the authority concerned, we do not find any question of law that arises in this appeal for determination by this court.

3 4. We accordingly dismiss this appeal. No order as to costs.

Sd/-

JUDGE

Sd/-

JUDGE

AN/-

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