Commissioner of Income-tax (Exemptions), Bangalore / Deputy Director of Income-tax (E) Circle 17(1), Bangalore v. India Heritage Foundation
[Citation -2020-LL-0818-12]

Citation 2020-LL-0818-12
Appellant Name Commissioner of Income-tax (Exemptions), Bangalore / Deputy Director of Income-tax (E) Circle 17(1), Bangalore
Respondent Name India Heritage Foundation
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 18/08/2020
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags substantial question of law
Bot Summary: The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 10.10.2017 on the following substantial question of law: Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that as the 263 order was no more in existence, the consequential order passed by the assessing authority is 3 infructuous even though the order passed by the assessing authority is in accordance with the directions issued by the Commissioner of Income Tax under Section 263 of the Act and when the said 263 order is subject matter before this Hon ble High Court in ITA No.382/2012 2. By a separate order passed today, we have decided I.T.A.No. For the reasons assigned in the aforesaid order, the substantial question of law is answered in favour of the revenue and against the assessee. In the result, the order dated 30.11.2015 passed by the Income Tax Appellate Tribunal is quashed as well as the order dated 29.10.2013 passed by the Commissioner of Income Tax and the order dated 14.03.2012 passed by the Assessing Officer are quashed and the matter is remitted to the Assessing Officer to deal with the claim of the assessee under Section 80IB(10) of the Act.


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 18TH DAY OF AUGUST 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.303 OF 2016 BETWEEN: 1. COMMISSIONER OF INCOME TAX (EXEMPTIONS) UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE-560027. 2. DEPUTY DIRECTOR OF INCOME TAX (E) CIRCLE 17(1), BANGALORE-27. ... APPELLANTS (By Sri. E.I. SANMATHI, ADV.,) AND: M/S. INDIA HERITAGE FOUNDATION GOKULAM COMPLEX 8TH MILE, KANAKAPURA ROAD BANGALORE-560062 PAN:AAAT14481AM. ... RESPONDENT (By Ms. VANI H, ADV.) --- THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 30.11.2015 PASSED IN ITA NO.363/BANG/2014 FOR ASSESSMENT YEAR 2009-10, PRAYING TO: 2 (I) DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE APPELLATE ORDER DATED 30-11-2015 PASSED BY ITAT, B BENCH, BENGALURU, AS SOUGHT FOR IN RESPONDENT- ASSESSEE S CASE, IN APPEAL PROCEEDINGS IN ITA NO.363/BANG/2014 FOR A.Y.2009-10 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT IN INTEREST OF JUSTICE & ETC. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as Act for short) has been preferred by revenue. subject matter of appeal pertains to Assessment year 2009-10. appeal was admitted by bench of this Court vide order dated 10.10.2017 on following substantial question of law: Whether on facts and in circumstances of case, Tribunal was right in law in holding that as 263 order was no more in existence, consequential order passed by assessing authority is 3 infructuous even though order passed by assessing authority is in accordance with directions issued by Commissioner of Income Tax under Section 263 of Act and when said 263 order is subject matter before this Hon ble High Court in ITA No.382/2012? 2. By separate order passed today, we have decided I.T.A.No.382/2012. For reasons assigned in aforesaid order, substantial question of law is answered in favour of revenue and against assessee. In result, order dated 30.11.2015 passed by Income Tax Appellate Tribunal is quashed as well as order dated 29.10.2013 passed by Commissioner of Income Tax (Appeals) and order dated 14.03.2012 passed by Assessing Officer are quashed and matter is remitted to Assessing Officer to deal with claim of assessee under Section 80IB(10) of Act. 4 Accordingly, appeal is disposed of. Sd/- JUDGE Sd/- JUDGE ss Commissioner of Income-tax (Exemptions), Bangalore / Deputy Director of Income-tax (E) Circle 17(1), Bangalore v. India Heritage Foundation
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