M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 1ST DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

ITA NO.623/2019 BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, ASST. EXECUTIVE ENGINEER(ELE) (COM. O & M), 16TH C MAIN, HAL 2ND STAGE, INDIRANAGAR, BANGALORE-560 038 PAN:AACCJ2951N. …APPELLANT

(BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

(BY SRI K.V. ARAVIND, ADVOCATE)

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019, PASSED IN ITA NO.672, 673, 674, 675 AND 676/BANG/2018, FOR THE ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE 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 APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH IN ITA NO.672, 673, 674, 675 AND 676/BANG/2018 DATED 10/05/2019 FOR

THE ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2014-15 AND 2015-16 RESPECTIVELY, ANNEXURE-A AND CONSEQUENTLY DIRECT THE TRIBUNAL TO ADJUDICATE THE GROUNDS NOT DECIDED, DE NOVO AND ETC.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Smt. C. Padmavathy, Deputy General Manager of BESCOM (CT & GST), who appeared in person has fairly stated before this Court that the appellant-Company has approached the Department under the Vivad Se Viswas Scheme.

Sd/- JUDGE

Sd/-

JUDGE TL