M/S Karnataka State Students ... vs The Income Tax Officer
2022 Latest Caselaw 1774 Kant

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 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 4TH DAY OF FEBRUARY 2022

                       PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                          AND

         THE HON'BLE MR. JUSTICE M.G.S. KAMAL

                 I.T.A. NO.56 OF 2022

BETWEEN:

M/S. KARNATAKA STATE STUDENTS WELFARE FUND
REP. BY ITS COMMISISONER
DR. VISHAL R
"SHIKSHAK SADAN"
OPP CAUVERY BHAVAN
KEMPEGOWDA ROAD
BENGALURU 560 002
PAN AAAGK0124L.
                                          .... APPELLANT
(BY MR. A. SHANKAR, SR. COUNSEL FOR
    MR. BHAIRAV KUTTAIAH &
    MR. MADHUSUDAN U.A. ADVOCATES)

AND:

THE INCOME TAX OFFICER
(EXEMPTIONS) WARD-1
UNITY BUILDING ANNEXURE
MISSION ROAD
BANGALORE 560027.
                                           ... RESPONDENT
                          ---

      THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 26.11.2020 PASSED
IN ITA NOS. 1458 TO 1462/BANG/2018, FOR THE ASSESSMENT
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YEARS 2009-10, 2010-11, 2011-12, 2012-13 AND 2013-14, VIDE
ANNEXURE-A, PRAYING TO:
     (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE
APPELLANT.
     (ii) DIRECT THE INCOME TAX APPELLATE TRIBUNAL TO
CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO
THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD
IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX
APPELLANT TRIBUNAL, BENGALURU 'C' BENCH, ITA NOS.1458 TO
1462/BANG/2018 DATED 26/11/2020 FOR THE ASSESSMENT
YEARS 2009-10, 2010-11, 2011-12, 2013-13, AND 2013-14
RESPECTIVELY VIDE ANNEXURE-A AND CONSEQUENTLY TO SET
ASIDE THE OBSERVATION OF THE APPELLATE TRIBUNAL THAT
CERTAIN OTHER ISSUES WERE NOT ACADEMIC & ETC.

     THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:

                        JUDGMENT

This appeal under Section 260A of the Income Tax Act,

1961 has been filed by the asessee against the order dated

26.11.2020 passed in the Income Tax Appellate Tribunal for

the assessment years 2009-10 to 2013-14. It is pertinent to

note that the revenue had also filed the appeals against the

aforesaid order of the Tribunal namely ITA Nos.250/2021,

251/2021, 252/2021, 253/2021 and 279/2021 in respect of

Assessment Years 2009-10 to 2013-14. The aforesaid

appeals were dismissed by a Bench of this Court vide

judgments dated 30.11.2021 passed in the aforesaid

appeals.

2. In view of the aforesaid judgments passed in the

said appeals, learned counsel for the assessee submits that

the substantial questions of law involved in this appeal has

been rendered academic.

The appeal is accordingly disposed of with liberty to the

assessee to revive the same, if occasion so arises.

Sd/-

JUDGE

Sd/-

JUDGE

RV