Belve Vyavasaya Seva Sahakari Sangha Ltd. V. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi and The Income Tax Officer, Ward-2Q and TPS, Aayakar Bhavan, Malpe Road, Adi-Udupi, Udupi

ITA/119/2025

AI Insights

The case involves Belve Vyavasaya Seva Sahakari Sangha Ltd., a society registered under the KCS Act, 1959, appealing against the order of the Income Tax Appellate Tribunal, Bengaluru, concerning the Assessment Year 2017-18. The appeal was heard by the High Court of Karnataka, which also dismissed the appeal, referencing a related case (ITA No.118/2025) where it was determined that no substantial questions of law were present to justify the appeal's consideration.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832411 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: THIRUMALESH
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Assessment Year 2017-18; Income tax appeal; Income tax appellate tribunal; Substantial questions of law
• Section: 260A

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:3587-DB ITA No. 119 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 119 OF 2025 BETWEEN: 1. BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., (A SOCIETY REGISTERED UNDER KCS ACT, 1959) H.O.BELVE, HEBRI TALUK, UDUPI DISTRICT-576212. REP. BY ITS CEO: MR.KEERTHI KUMAR SHETTY. …APPELLANT (BY SRI MAHESH R UPPIN, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI-110001. 2. THE INCOME TAX OFFICER, WARD-2Q AND TPS, AAYAKAR BHAVAN, MALPE ROAD, ADI-UDUPI, UDUPI- 576103. …RESPONDENTS (BY SRI THIRUMALESH M., SENIOR STANDING COUNSEL) Printed from counselvise.com Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3587-DB ITA No. 119 of 2025 THIS ITA / INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA No.820/BANG/2024 DATED 7.08.2024 FOR THE A.Y. No.2017-18 AND ALLOW THIS APPEAL IN THE INTEREST OF JUSTICE. THIS APPEAL, COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND) Heard Sri Mahesh R. Uppin, learned counsel for the appellant-Assessee and Sri Thirumalesh, learned Senior Standing Counsel for the respondents-Revenue. 2. This appeal under Section 260A of the Income Tax Act, 1961 [for short I.T. Act] by the Assessee challenging the order passed by the Income Tax Appellate Tribunal, 'C' Bench, Bengaluru [for short 'Tribunal'], in ITA No.820/Bang/2024, dated 07.08.2024, for the Assessment Year 2017-18. Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:3587-DB ITA No. 119 of 2025 3. This Court, while considering the appeal arising out of the impugned common order for the Assessment Year 2016-17 in ITA No.118/2025, disposed of on 21.01.2026, has held that no substantial questions of law would arise to entertain the appeal. 4. For the same reasons, the present appeal is also dismissed. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE MV List No.: 2 Sl No.: 1 Printed from counselvise.com "