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

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ITA/237/2015HC KarnatakaKAHC01031027201508 September 2015Bench: B.MANOHAR,VINEET SARAN4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question involved in the appeal was covered by a previous decision of the same court. Consequently, the appeals filed by the Income Tax Department were dismissed.

What were the facts?

The Income Tax Department appealed against an order of the Income Tax Appellate Tribunal. The Tribunal had confirmed an order of the Appellate Commissioner, which in turn had confirmed an order of the Income Tax Officer. The assessment year in question was 2010-2011.

What were the issues?

Whether the appeal filed by the Income Tax Department against the Tribunal's order is maintainable and if the Tribunal's decision was legally sound.

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 08TH DAY OF SEPTEMBER 2015

PRESENT

THE HON’BLE MR.JUSTICE VINEET SARAN AND THE HON’BLE MR.JUSTICE B MANOHAR ITA No.237/2015 & ITA No.415/2015 (IT)

BETWEEN :

1.

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

2.

THE INCOME TAX OFFICER, WARD-5(3), UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE-560 027.

... APPELLANTS

(By Sri : K V ARAVIND, ADV. )

2 AND

1.

M/S SOMAVAMSHA SAHASRARJUNA KSHATRIYA SOCIETY LTD, NO.43, G K TEMPLE STREET, CHICKPET CROSS, BANGLAORE-560 053.

... RESPONDENT

These ITAs are filed under Sec.260-A of Income Tax Act 1961, arising out of order dated: 16/12/2014 passed in ITA No. 1144/Bang/2013 & C.O. No.107/Bang/2013, for the Assessment Year-2010- 2011, praying this Hon'ble Court to:

1.

Formulate the substantial questions of law stated above.

2.

Allow the appeal and set aside the orders passed by the Income-Tax Appellate Tribunal, Bangalore in ITA No. 1144/Banga/2013 & C.O. No. 107/Bang/2013 dated 16/12/2014 confirming the order of the Appellate Commissioner and confirm the order passed

3 by the Income Tax Officer, Ward-5(3), Bangalore.

3.

To pass such other suitable orders as this Hon'ble Court deems fit to grant in the facts and circumstances of the case in the interest of justice and equity.

These appeals are 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 question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax V/S Sri.Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot in ITA No.5006/2013 decided on 05-02-2014.

4 In the light of the aforesaid judgment, these appeals stand dismissed.

Sd/- JUDGE

Sd/- JUDGE

mpk/-*

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