PR. COMMISSIONER OF INCOME TAX-2 vs. M/S KARNATAKA STATE POLICE HOUSING AND

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NC: 2025:KHC:2113-DB ITA No. 498 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 498 OF 2022 BETWEEN:

AND:

M/S KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., (KSPHC) NO.59, RICHMOND ROAD, BENGALURU-560 025. PAN:AAACK6902E, …RESPONDENT (BY SRI. ASHOK A KULAKARNI.,ADVOCATE)

THIS ITA/INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/11/2021 PASSED IN ITA NO.1349/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO (1) DECIDE THE

Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:2113-DB ITA No. 498 of 2022

FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 25/11/2021 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS NO. ITA NO.1349/BANG/2019 (ANNEXURE-A) FOR ASSESSMENT YEAR 2014-2015 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE.

THIS ITA COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGEMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Substantially the fact matrix of this appeal matches with that of the earlier order of Coordinate Bench judgment in COMMISSIONER OF INCOME TAX AND ANOTHER vs. KARNATAKA URBAN INFRASTRUCTURE

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NC: 2025:KHC:2113-DB ITA No. 498 of 2022

DEVELOPMENT AND FINANCE CORPORATION, (2006) 203 CTR 0422.

In view of that, the appeal is liable to be dismissed & accordingly it is, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

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