High Court of Karnataka Dismisses Petition for Fitness Certificate to Appeal to Supreme Court in Income Tax Case - No Substantial Question of Law of General Importance Involved. The court held that the petitioner failed to demonstrate any substantial question of law of general importance warranting a certificate under Article 133 of the Constitution.

High Court: Karnataka High Court Bench: DHARWAD
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Case Note & Summary

The petitioner, Ryatar Sahakari Sakkare Karkhane Niyamit, filed a Miscellaneous Petition under Order 45 Rule 2 read with Section 151 CPC seeking a 'Fitness Certificate' to appeal to the Hon'ble Supreme Court under Article 133 of the Constitution of India against a common order dated 26.2.2016 passed by the High Court in ITAs No.100111 to 100120/2015. The High Court, after hearing the matter, reserved the order and subsequently dismissed the petition, holding that no substantial question of law of general importance arises for consideration. The court did not elaborate on the facts or legal issues in the judgment text provided.

Headnote

A) Civil Procedure - Fitness Certificate - Article 133 Constitution of India - Order 45 Rule 2 CPC - Petition seeking certificate to appeal to Supreme Court - Court held that no substantial question of law of general importance arises for consideration - Petition dismissed (Para 3).

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Issue of Consideration

Whether the petitioner is entitled to a 'Fitness Certificate' under Article 133 of the Constitution of India to appeal to the Supreme Court against the common order dated 26.2.2016 in ITAs No.100111 to 100120/2015.

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Final Decision

The petition is dismissed. No substantial question of law of general importance arises for consideration.

Law Points

  • Fitness Certificate
  • Article 133
  • Order 45 Rule 2 CPC
  • Substantial Question of Law of General Importance
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Case Details

2016 LawText (KAR) (09) 8

Miscellaneous Petition No.100001 of 2016

2016-09-16

H.Billappa, P.S.Dinesh Kumar

Sri Manoj D. Pukale

Ryatar Sahakari Sakkare Karkhane Niyamit, Ranna Nagar, Timmapur – 587 122, Mudhol Taluk, Bagalkot Dist, Represented by Managing Director, Sri. Ashok V Morab

1. Principal Commissioner of Income Tax, Belgaum; 2. Asst. Commissioner of Income Tax C-1, Bijapur; 3. Joint Commissioner of Income Tax C-1, Bijapur; 4. Income Tax Officer W-1, Bagalkot; 5. Income Tax Officer, TDS Ward, Belgaum

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Nature of Litigation

Miscellaneous Petition seeking Fitness Certificate to appeal to Supreme Court under Article 133 of Constitution of India against common order in Income Tax Appeals.

Remedy Sought

Petitioner sought grant of Fitness Certificate to appeal to the Hon'ble Supreme Court under Article 133 of the Constitution of India.

Filing Reason

Petitioner desired to appeal against common order dated 26.2.2016 in ITAs No.100111 to 100120/2015.

Previous Decisions

Common order dated 26.2.2016 in ITAs No.100111 to 100120/2015 by the High Court.

Issues

Whether the petitioner is entitled to a Fitness Certificate under Article 133 of the Constitution of India to appeal to the Supreme Court?

Ratio Decidendi

No substantial question of law of general importance arises for consideration, hence no Fitness Certificate can be granted under Article 133 of the Constitution of India.

Judgment Excerpts

This petition is filed under Order 45 Rule 2 read with Section 151 CPC with a prayer to grant a 'Fitness Certificate' for filing an appeal before the Hon'ble Supreme Court under Article 133 of the Constitution of India against common order dated 26.2.2016 in ITAs.No.100111 to 100120/2015.

Procedural History

The petitioner filed a Miscellaneous Petition under Order 45 Rule 2 read with Section 151 CPC seeking a Fitness Certificate to appeal to the Supreme Court against a common order dated 26.2.2016 in ITAs No.100111 to 100120/2015. The High Court heard the matter, reserved the order, and dismissed the petition on 16.9.2016.

Acts & Sections

  • Code of Civil Procedure, 1908 (CPC): Order 45 Rule 2, Section 151
  • Constitution of India: Article 133
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