Loading judgment…
No AI summary yet for this case.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF JUNE, 2022
PRESENT
THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR
AND
THE HON’BLE MR.JUSTICE C.M. POONACHA
I.T.A NO.187 of 2022 C/W I.T.A No.188 OF 2022
I.T.A NO.187 OF 2022
BETWEEN:
PR. COMMISSIONER OF
INCOME TAX-3
BMTC COMPLEX
KORAMANGALA
BANGALORE.
ASSISTANT COMMISSIONER
OF INCOME TAX
CIRCLE 3(1)(2), BMTC COMPLEX
KORMANGALA 6TH BLOCK
BENGALURU.
.…APPELLANTS
(BY SHRI. SANMATHI E.I, ADVOCATE)
AND:
M/s HINDUSTHAN
AERONAUTICS LTD.,
NO.15/1, CUBBON ROAD
BANGALORE - 560 001
PAN: AAACH3641R
MINISTRY OF FINANCE
DEPARTMENT OF LEGAL AFFAIRS
REP. BY ITS SECRETARY
NORTH BLOCK
NEW DELHI-110 001
MINISTRY OF LAW AND JUSTICE
DEPARTMENT OF LEGAL AFFAIRS
III FLOOR, 'C' WING
LOK NAYAK BHAWAN
KHAN MARKET
NEW DELHI - 110003.
…RESPONDENTS
(BY Ms. TANMAYEE RAJKUMAR, ADVOCATE FOR R1; SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE)
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 24/08/2021 PASSED IN ITA NO.84/BANG/2018 AND C.O.29/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS FIT AND ETC.
I.T.A NO.188 OF 2022
BETWEEN:
PR. COMMISSIONER OF
INCOME TAX-3
BMTC COMPLEX
KORAMANGALA
BANGALORE.
ASSISTANT COMMISSIONER
OF INCOME TAX
CIRCLE 3(1)(2), BMTC COMPLEX
KORMANGALA 6TH BLOCK
BENGALURU
.…APPELLANTS
(BY SHRI. SANMATHI E.I, ADVOCATE)
3 AND:
M/s HINDUSTHAN
AERONAUTICS LTD.,
NO.15/1, CUBBON ROAD
BANGALORE - 560 001
PAN: AAACH3641R
MINISTRY OF FINANCE
DEPARTMENT OF LEGAL AFFAIRS
REP. BY ITS SECRETARY
NORTH BLOCK
NEW DELHI-110 001
MINISTRY OF LAW AND JUSTICE
DEPARTMENT OF LEGAL AFFAIRS
III FLOOR, 'C' WING
LOK NAYAK BHAWAN
KHAN MARKET
NEW DELHI - 110003.
…RESPONDENTS
(BY Ms. TANMAYEE RAJKUMAR, ADVOCATE FOR R1; SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE)
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 24/08/2021 PASSED IN ITA NO.2492/BANG/2018 AND C.O.30/BANG/2019, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS FIT AND ETC.
THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:
4 JUDGMENT
Shri E.I.Sanmathi, learned Standing Counsel for the appellants and Ms. Tanmayee Rajkumar, learned advocate for respondent No.1 jointly submit that the issues involved in these appeals are similar to ITA No.186/2022.
Accordingly, for the reasons recorded in ITA No.186/2022, these appeals stand dismissed.
No costs.
Sd/- JUDGE
Sd/- JUDGE