THE COMMISSIONER OF INCOME-TAX vs. M/S. SOMAVAMSHA SAHASRARJUNA KSHATRIYA CO-OPERATIV

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ITA/187/2015HC KarnatakaKAHC01026538201508 September 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the questions involved in the appeal were covered by a previous decision of the same court. Consequently, the appeal was dismissed in light of that precedent.

What were the facts?

The Commissioner of Income Tax appealed against an order of the ITAT which had confirmed the order of the Appellate Commissioner. The ITAT's order had, in turn, confirmed the order of the Income Tax Officer.

What were the issues?

Whether the appeal filed by the Revenue raises substantial questions of law that warrant interference with the ITAT's order, considering a prior High Court judgment on similar issues.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF SEPTEMBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B.MANOHAR

ITA No.187/2015

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 along with Sri Padmabushan, Advs.)

AND

M/s.Somavamsha Sahasrarjuna Kshatriya Co-operative Society Ltd., No.43, Temple Street, Chickpet Cross Bangalore-560 053 PAN : AAAAT462Q.

..Respondent

This ITA is filed under Sec.260-A of Income Tax Act 1961, arising out of order dated 19.12.2014 passed in ITA No.1574/Bang/2012 for the assessment year 2009-2010 praying to formulate the substantial questions of law and allow the appeal and set aside the order passed by the ITAT, Bangalore in ITA No.1574/Bang/2012 dated 19.12.2014 confirming the order of the Appellate Commissioner and confirm the order passed by the Income Tax Officer, Ward-5(3), Bangalore.

This ITA coming on for orders 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 questions involved in this appeal are 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

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