THE COMMISSIONER vs. THE MYSORE CITY CO -

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ITA/322/2015HC KarnatakaKAHC01035081201508 September 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the questions involved in the appeal were covered by a previous decision of the same court. Based on that precedent, the court dismissed the current appeal.

What were the facts?

The Commissioner of Income Tax appealed an order passed by the ITAT. The appeal was filed under Section 260-A of the Income Tax Act. The case involved the assessment year 2010-2011.

What were the issues?

Whether the issues raised in the appeal were covered by a prior High Court judgment. The applicability of the precedent to the present case.

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.322/2015

BETWEEN

1.

The Commissioner of Income Tax Mysore.

2.

The Income-Tax Officer

Ward-2(2), Mysore.

.. Appellants

(By Sri E I Sanmathi, Adv.)

AND

The Mysore City Co-operative Housing Society Ltd., Chamaraja Double Road Mysore-570 004 PAN : AAAAT1202C.

..Respondent

(By Sri A Shankar & Sri M Lava, Advs.)

This ITA is filed under Sec.260-A of Income Tax Act 1961, arising out of order dated 30.12.2014 passed in ITA No.250/Bang/2014 for the assessment year 2010-2011 praying to 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 set aside the appellate order dated 30.12.2014 passed by the ITAT, `B’ Bench, Bangalore as sought for, in the respondent- assessee’s case, in appeal proceedings in ITA No.250/Bang/2014 for A.Y. 2010-2011.

This ITA coming on for orders this day, VINEET SARAN J. delivered the following:

JUDGMENT

Heard Sri E I Sanmathi, learned counsel for the appellants as well as Sri M Lava, learned counsel for the respondent 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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