Case Note & Summary
The Revenue (Pr. Commissioner of Income Tax-4 and Income Tax Officer) filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'A' Bench, Bengaluru, dated 10.01.2017 in ITA No.1282/Bang/2013 for Assessment Year 2009-2010. The appeal was filed by the Revenue raising a suggested substantial question of law: whether on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition made by the Assessing Officer. The High Court of Karnataka, consisting of Dr. Vineet Kothari and Mrs. S. Sujatha, heard the appeal. The court considered the submissions of the appellant's counsel, Mr. Sanmathi E.I., and the respondent's counsel, Mr. A. Shankar and M. Lava. The court found that no substantial question of law arises from the Tribunal's order and accordingly dismissed the appeal. The judgment was delivered on 02.07.2018.
Headnote
A) Income Tax - Appeal under Section 260A - Substantial Question of Law - The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The court held that no substantial question of law arises from the Tribunal's order and dismissed the appeal. (Para 1-2)
Issue of Consideration
Whether the Tribunal was justified in deleting the addition made by the Assessing Officer on the facts and circumstances of the case?
Final Decision
The appeal is dismissed as no substantial question of law arises.
Law Points
- Substantial question of law
- Section 260A Income Tax Act
- 1961
- Appeal against Tribunal order
- No substantial question of law
Case Details
2018 LawText (KAR) (07) 9
Dr. Vineet Kothari, Mrs. S. Sujatha
Mr. Sanmathi E.I. (for appellant), Mr. A. Shankar and Sri M. Lava (for respondent)
Pr. Commissioner of Income Tax-4, Bengaluru & Income Tax Officer, Ward-7(3), Bengaluru
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Nature of Litigation
Appeal under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal
Remedy Sought
Revenue sought to set aside the appellate order of ITAT and decide the question of law
Filing Reason
Revenue aggrieved by ITAT order deleting addition made by Assessing Officer
Previous Decisions
ITAT order dated 10.01.2017 in ITA No.1282/Bang/2013 for Assessment Year 2009-2010
Issues
Whether the Tribunal was justified in deleting the addition made by the Assessing Officer?
Submissions/Arguments
Appellant argued that the Tribunal erred in deleting the addition. Respondent supported the Tribunal's order.
Ratio Decidendi
No substantial question of law arises from the Tribunal's order, hence appeal under Section 260A is not maintainable.
Judgment Excerpts
The Revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 raising following suggested substantial question of law...
No substantial question of law arises. The appeal is dismissed.
Procedural History
The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'A' Bench, Bengaluru, dated 10.01.2017 in ITA No.1282/Bang/2013 for Assessment Year 2009-2010. The High Court heard the appeal and dismissed it on 02.07.2018.
Acts & Sections
- Income Tax Act, 1961: 260A
