Karnataka High Court
The Pr. Commissioner Of Income Tax vs M/S Gokula Education on 5 August, 2024
Author: S.G.Pandit
Bench: S.G.Pandit
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NC: 2024:KHC:30975-DB
ITA No. 20 of 2023
C/W ITA No. 21 of 2023
ITA No. 22 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF AUGUST, 2024
PRESENT
THE HON'BLE MR JUSTICE S.G.PANDIT
AND
THE HON'BLE MR JUSTICE C.M. POONACHA
INCOME TAX APPEAL NO. 20 OF 2023
C/W
INCOME TAX APPEAL NO. 21 OF 2023
INCOME TAX APPEAL NO. 22 OF 2023
IN ITA No.20/2023
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX
CENTRAL,
3RD FLOOR, C.R.BUILDING,
QUEENS ROAD,
BENGALURU-560 001.
2. THE DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE-1(2)
3RD FLOOR, C.R.BUILDING,
Digitally
signed by QUEENS ROAD,
BHARATHI S BENGALURU-560 001.
Location: APPELLANTS
HIGH COURT
OF (BY SRI. M DILIP.,ADVOCATE)
KARNATAKA
AND:
M/S GOKULA EDUCATION
FOUNDATION (MEDICAL)
MSR NAGAR,MSRIT POST,
MATHICARE,
BENGALURU-560 064
PAN AAATG 1779Q
...RESPONDENT
(BY SRI. A SHANKAR., SENIOR ADVOCATE FOR
SRI. CHANDRASEKHAR V., AND
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NC: 2024:KHC:30975-DB
ITA No. 20 of 2023
C/W ITA No. 21 of 2023
ITA No. 22 of 2023
SRI. S ANNAMALAI, ADVOCATES)
THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ALLOW THE
APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, BENGALURU IN ITA NO.499/BANG/2021
DATED 18.07.2022 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-C
CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND
CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE- 1(2), BENGALURU AND ETC.
IN ITA No.21/2023
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX
CENTRAL,
3RD FLOOR, C.R.BUILDING,
QUEENS ROAD,
BENGALURU-560 001.
2. THE DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 1(2)
3RD FLOOR, C.R.BUILDING,
QUEENS ROAD,
BENGALURU-560 001.
...APPELLANTS
(BY SRI. M DILIP., ADVOCATE)
AND:
M/S GOKULA EDUCATION
FOUNDATION (MEDICAL)
MSR NAGAR, MSRIT POSTS,
MATHICARE,
BENGALURU-560 064
PAN AAATG 1779Q
...RESPONDENT
(BY SRI. A SHANKAR, SENIOR ADVOCATE FOR
SRI. CHANDRASEKHAR V.,AND
SRI. ANNAMALAI, ADVOCATES)
THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ALLOW THE
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NC: 2024:KHC:30975-DB
ITA No. 20 of 2023
C/W ITA No. 21 of 2023
ITA No. 22 of 2023
APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, BENGALURU IN ITA NO.500/BANG/2021
DATED 18.07.2022 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-C
CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND
CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE- 1(2), BENGALURU AND ETC.
IN ITA No.22/2023
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX
CENTRAL
3RD FLOOR, C R BUILDING
QUEENS ROAD
BENGALURU - 560001
2. THE DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE-1(2)
3RD FLOOR, C R BUILDING
QUEENS ROAD,
BENGALURU - 560001
...APPELLANTS
(BY SRI. M DILIP.,ADVOCATE)
AND:
M/S GOKULA EDUCATION
FOUNDATION (MEDICAL)
MSR NAGAR
MSRIT POSTS, MATHICARE
BENGALURU - 560064
PAN. AAATG 1779Q
...RESPONDENT
(BY SRI. A SHANKAR, SENIOR ADVOCATE FOR
SRI. CHANDRASEKHAR V.,AND
SRI. ANNAMALAI, ADVOCATES)
THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, ALLOW THE
APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, BENGALURU IN ITA NO.501/BANG/2021
DATED 18.07.2022 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE-C
CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND
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NC: 2024:KHC:30975-DB
ITA No. 20 of 2023
C/W ITA No. 21 of 2023
ITA No. 22 of 2023
CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CENTRAL CIRCLE- 1(2), BENGALURU AND ETC.
THESE APPEALS, COMING ON FOR HEARING, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.G.PANDIT
and
HON'BLE MR JUSTICE C.M. POONACHA
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE S.G.PANDIT)
These appeals by the Revenue, under Section 260-A of
the Income Tax Act, 1961, are against the orders dated
18.07.2022 passed by the Income Tax Appellate Tribunal,
Bengaluru in ITA No.499/Bang/2021 for the Assessment Year
2011-12 (Annexure-C), in ITA No.500/Bang/2021 for the
Assessment Year 2012-13 (Annexure-C) and in ITA
No.501/Bang/2021 for the Assessment Year 2013-14
(Annexure-C) respectively, confirming the orders passed by the
Deputy Commissioner of Income Tax, Central Circle-1(2),
Bengaluru, in respect of the Assessment Years 2011-12, 2012-
13 and 2013-14 respectively relating to the respondent -
assessee.
2. In the above appeals, this Court admitted the
appeals on 17.4.2023, 27.03.2023 and 15.02.2023,
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respectively to examine the following common substantial
questions of law:
"1. Whether under the facts and in the circumstances of
the case and in law the Tribunal is right in deleting the
assessed income under section 153A of the Income Tax
Act, 1961, wherein section 153A empowers the AO to
"assess" or "reassess the income"?
2. Whether under the facts and in the circumstances of
the case and in law, the Tribunal is right in deleting the
assessed income u/s 153A as the Hon'ble High Court of
Karnataka in the case of Canara Housing Development
Co. Ltd. vs. DCIT held that "when once the proceedings
are initiated under Section 153A of the Act, the legal
effect is even in case where the assessment order is
passed it stands reopened"?
3. Whether under the facts and in the circumstances of
the case and in law, the Hon'ble Tribunal is right in right
in not considering the fact that the AO has to re-
determine the total income of the assessee by considering
all the additions made previously while completing the
order under section 153A of the Act?"
3. Heard Sri M.Dilip, learned counsel for the revenue
and Sri A.Shankar, learned Senior Counsel for the assessee.
4. During the course of hearing, it is brought to our
notice that the questions involved in the above appeals are
covered by the decision of the Hon'ble Supreme Court in the
case of Principal Commissioner of Income-tax, Central-3
v. Abhisar Buildwell (P) Ltd., reported in (2023) 149
taxmann.com 399.
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5. Learned Counsel Sri Dilip is not in a position to
dispute the same.
6. In terms of the decision of the Hon'ble Supreme
Court (supra), the appeals are dismissed. The questions raised
are answered in favour of the assessee and against the
revenue.
Sd/-
(S.G.PANDIT)
JUDGE
Sd/-
(C.M. POONACHA)
JUDGE
ND
