COMMISSIONER OF INCOME TAX vs. SHRI PARTHA L

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ITA/264/2015HC KarnatakaKAHC01031461201529 September 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found that no substantial question of law arose for determination. The appeal was accordingly dismissed based on the prior ruling.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. Both parties agreed that the issue in the appeal was covered by a previous High Court decision in favor of the assessee.

What were the issues?

Whether a substantial question of law arises for determination by the High Court when the issue is covered by a previous binding precedent.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 29TH DAY OF SEPTEMBER 2015 PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON'BLE MR. JUSTICE B.MANOHAR

I.T.A.NO.264 OF 2015 BETWEEN:

1.

COMMISSIONER OF INCOME TAX, C.R.BUILDING BANGALORE.

2.

INCOME TAX OFFICER

WARD-6(3)

BANGALORE.

... APPELLANTS

[BY:SRI E.I.SANMATHI, ADVOCATE] AND:

SHRI PARTHA.L PAN: ADAOB1898A NO.431, SONNAPPANAHALLI VILLAGE, BETTAHALSUR POST JALA HOBLI, NORTH TALUK BANGALORE-562157

... RESPONDENT

[BY:SRI SHANKAR & SRI M.LAVA, ADVOCATES]

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:12/12/2014 PASSED IN ITA NO.1424/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010 WITH A PRAYER

2 TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 12/12/2014 PASSED BY THE ITAT, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. ITA NO. 1424/BNG/2013 FOR ASSESSMENT YEAR 2009-2010, AS SOUGHT FOR IN THIS APPEAL.

THIS I.T.A. COMING ON FOR ORDERS THIS DAY, VINEET SARAN.J., DELIVERED THE FOLLOWING:

JUDGMENT Heard Sri E.I.Sanmathi, learned counsel for appellants as well as Sri A.Shankar and Sri M.Lava for respondent – assessee and perused the record.

2.

Learned counsel for the parties have jointly stated that the question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax –vs- Manjunatha Cotton and Ginning Factory, (2013) 359 ITR 565, wherein, the question has been decided in favour of assessee and against the appellant – revenue.

3 3. As such, we are of the opinion, no substantial question of law arises for determination by this Court. The appeal is accordingly dismissed.

Sd/- JUDGE

Sd/-

JUDGE

VGR

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