THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. M/S NOVA MEDICAL CENTERS PVT LTD

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF MAY, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE INCOME TAX APPEAL NO.23 OF 2021 BETWEEN: 1. THE PR.COMMISSIONER OF INCOME TAX, CIT (A), 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(3)(1), PRESENT ADDRESS CIRCLE-2(2)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. …APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE FOR SRI K.V.ARAVIND, ADVOCATE) AND: M/S NOVA MEDICAL CENTERS PVT LTD., NO.128, 5TH FLOOR, GOLDEN TOWERS, OLD AIRPORT ROAD, BEHIND HDFC BANK,

2 KODIHALLI, BENGALURU-560017, PAN AACCN 9242N. …RESPONDENT (BY SRI T SURYANARAYANA, SENIOR ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE) ---- THIS I.T.A IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 10/01/2020 PASSED IN ITA NO.3429/BANG/2018, FOR THE ASSESSMENT YEAR 2013-2014, PRAYING THIS HON’BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.3429/BANG/2018, DATED: 10/01/2020 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE-C CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BENGALURU. THIS APPEAL COMING ON FOR ADMISSION THIS DAY, P.S. DINESH KUMAR J, DELIVERED THE FOLLOWING:-

3 JUDGMENT Heard Sri. E.I. Sanmathi, learned advocate for the Revenue and Sri. T.Suryanarayana, learned Senior advocate for the respondent. 2. Sri. T.Suryanarayana submits that the issue involved in this appeal is covered by the decision of this Court in The Commissioner of Income Tax V/s. M/s. Biocon Ltd1. 3. The said submission is not disputed by Sri. E.I.Sanmathi. 4. Therefore, the substantial questions of law framed by this Court are answered against the Revenue and the appeal is dismissed.

No costs. Sd/- JUDGE Sd/- JUDGE hd/pgg 1 I.T.A.No.653/2013 D.D. 11.11.2020