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

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ITA/236/2015HC KarnatakaKAHC01030967201508 September 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

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

What were the facts?

The Commissioner of Income-Tax filed an appeal against an order of the Income-Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

Whether the appeal raised substantial questions of law that warranted consideration by the High Court, given a prior binding precedent.

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.236 OF 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

This ITA is filed under Sec.260-A of Income Tax Act 1961, arising out of order dated: 16/12/2014 passed in ITA No. 1010/Bang/2014, 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. 1010/Bang/*2014, Dated 16/12/2014 and confirm the order of the Appellate Commissioner confirming the order passed 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.

This appeal is 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.

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

Sd/- JUDGE

Sd/- JUDGE mpk/-*

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