THE COMMISSIONER OF INCOME-TAX vs. M/S JUDICIAL

PDF · subscribers
ITA/232/2015HC KarnatakaKAHC01031895201511 September 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found that the question involved in the appeal was covered by a previous decision of the same court. Therefore, the appeal was dismissed.

What were the facts?

The Revenue appealed against an ITAT order that confirmed the Commissioner's order. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The core issue was whether the ITAT's order, which was based on a prior High Court judgment, was legally sound.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 11TH DAY OF SEPTEMBER, 2015

PRESENT THE HON’BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B MANOHAR

ITA No.232/2015 BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX

C R BUILDING, QUEENS ROAD

BANGALORE

2.

THE INCOME-TAX OFFICER

WARD – 9(1), JEEVAN SAMPIGE

3RD FLOOR, 1/11, SAMPIGE

ROAD, MALLESWARAM,

BANGALORE-560 003. .. APPELLANTS

(BY SRI K V ARAVIND, ADV)

AND:

M/s.JUDICIAL DEPARTMENT MULTIPURPOSE CO-OPERTIVE SOCIETY LTD., No.1, HIGH COURT BUILDING, OPP. VIDHANA SOUDHA VIDHANA VEEDHI, BANGALORE-560 001 PAN : AAAAJ 4636N

.. RESPONDENT

(BY SRI S PARTHASARATHY, ADV.0

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 09.12.2014 PASSED IN ITA No.494/BANG/2014 FOR THE ASSESSMENT YEAR 2010-2011 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA No.494/BANG/2014 DATED 09.12.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-9(1), BANGALORE.

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

J U D G M E N T

Heard Sri K V Aravind, learned counsel for the appellants as well as Sri S Parthasarathy, learned counsel for the respondent and perused the record.

2.

The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax – vs- Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot in ITA No.5006/2013 decided on 05.02.2014.

In the light of the aforesaid judgment, this appeal stands dismissed.

Sd/- JUDGE

Sd/- JUDGE

Bkm

Recent GST High Court judgments

Search GST case law →