THE PR. COMMISSIONER OF INCOME TAX (CIT)(A) vs. M/s. SOBHA CITY

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NC: 2025:KHC:8938-DB ITA No. 37 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 37 OF 2022 BETWEEN:

AND:

M/s. SOBHA CITY E 106, SUNRISE CHAMBERS, 22, ULSOOR ROAD, ULSOOR, BENGALURU 560 042, PAN ABIFS9913P …RESPONDENT (BY SRI. CHYTHANYA K.K., SENIOR COUNSEL FOR SRI. SHARATH S., ADVOCATE)

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:8938-DB ITA No. 37 of 2022

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/04/2021 PASSED IN ITA NO.2936/BANG/2018, FOR THE ASSESSMENT YEAR 2014-2015 AND ETC.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

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

Learned Senior Advocate Shri Chythanya K.K., appearing on behalf of Shri Sharath S., learned advocate on record for the respondent-Assessee submits that the subject matter of this appeal is substantially similar to the one treated by a co-ordinate bench of this Court in ITA No.392/2018 a/w ITA No.170/2019 (Pr. Commissioner of Income Tax-7 and another Vs. M/s Texport Overseas Pvt. Ltd., D.D. 12.12.2019) decided against the Revenue and in favour of the Assessee of the kind. He further submits that by operating the rule of parity that like cases should be treated alike, this appeal should meet the same fate.

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NC: 2025:KHC:8938-DB ITA No. 37 of 2022

In the above circumstances, this appeal is liable to be dismissed and accordingly it is, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

YN List No.: 1 Sl No.: 34 CT:SNN