What did the High Court hold?

The High Court noted that the challenge raised in this appeal was already answered by a previous judgment of the same court. Therefore, the matter was squarely covered by the earlier decision.

The appellant, a co-operative credit society, challenged the orders passed by the Income Tax Appellate Tribunal and the Income Tax Officer. The appeal was filed before the High Court of Karnataka.

What were the issues?

Whether the appeal is covered by a previous judgment of the High Court, thereby disposing of the matter based on the precedent.

Basav Co-Operative Credit Society… vs The Commissioner of Incoem Tax… | Karnataka High Court 2015

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 7TH DAY OF OCTOBER, 2015 PRESENT THE HONOURABLE MR.JUSTICE ANAND BYRAREDDY AND THE HONOURABLE MRS.JUSTICE S.SUJATHA INCOME TAX APPEAL No.100074/2015 Between: Shri Basav Co-operative Credit Society Ltd., Janawad Tq. Chikodi Dist. Belagavi By its Manager Shri. Appasab Ramu Manake Age:38 yrs R/o Janawad, Tq. Chikodi Dist. Belgaum … Appellant (By Shri. Sharad. V. Magadum, Advocate) And: 1. The Commissioner of Income Tax (Appeals) 3rd floor, Phiroz Khimji Complex Opp. Civil Hospital, Dr. Ambedkar Road Belgaum -590001

: 2 : 2. The Income Tax Officer, Ward No.1 Nipani Tq: Chikodi, Dist. Belgaum … Respondents (By Shri. Y.V. Raviraj, Advocate) This Appeal is filed under Section 260A of the Income-Tax Act, 1961 praying to formulate substantial question of law as formulated above or as deem fit by this Honourable Court and allow the appeal by answering the substantial question of law in favour of Appellant by setting aside the impugned Orders dated 20.03.2015 passed by the Income Tax Appellate Tribunal in ITA No.423/PNJ/2014 and also the assessment order passed by the Income Tax Officer Ward No.1, Nipani dated 30.08.2013 for the year 2011/12, and further confirm the order passed by Respondent No.1 in ITA No.102/BGM/13-14 dated 28.10.2014 and etc. This appeal coming on for Admission, this day, Anand Byrareddy J., delivered the following: JUDGMENT Sri. Y.V. Raviraj, learned Counsel takes notice for the respondents. 2. Since the challenge raised in this appeal is already answered by this Court in an appeal in Income Tax Appeal No.100059/2014, the matter stands squarely covered by the said

: 3 : Judgment and this appeal is accordingly disposed of in terms of the Judgment dated 21.09.2015 passed in Income Tax Appeal No.100059/2014 and connected cases. Sd/- JUDGE Sd/- JUDGE AN/-

BASAV CO-OPERATIVE CREDIT SOCIETY LTD., vs. THE COMMISSIONER OF INCOEM TAX (APPEALS)

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