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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22ND DAY OF MARCH 2021
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE M.G.S. KAMAL
I.T.A. NO.760 OF 2018 BETWEEN:
M/s. Esteem Classic Rep. by its Partner Sri. Naraiandas Bodaram No.32, 33 & 34 3rd floor, SNS Chambers No.239, Sankey Road Bengaluru – 560 080. ... Appellant
(By Sri. A Shankar – Sr. Counsel for Sri. M. Lava - Advocate)
AND:
The Deputy Commissioner of Income-Tax Central Circle – 1[4] C.R. Buildings, Queen’s Road Bengaluru - 560 001. ... Respondent
(By Sri. Jeevan J. Neeralgi – Advocate)
- - -
This I.T.A. is filed under Section 260-A of Income Tax Act 1961, arising out of order dated 02.05.2018 passed in ITA Nos.1053 & 1054/Bang/2016, for the Assessment year 2010-2011 & 2011-12, praying to formulate the substantial of law as stated above and answer the same in favour of the appellant ; allow the appeal filed by the appellant against the common order passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘A’ Bangalore in ITA Nos.1053 & 1054/Bang/2016 for the Assessment Years 2010-2011 & 2011-12 dated 02.05.2018 vide Annexure-A.
This I.T.A. coming on for Hearing, this day ALOK ARADHE J., delivered the following:
JUDGMENT
Shri A. Shankar, learned Senior counsel for Shri M. Lava, learned counsel for the Assessee. Mr. Jeevan J. Neeralgi, learned counsel for the Revenue.
Learned Senior counsel for the Assessee submits that in view of the common judgment rendered today by this court in ITA Nos.842/2018, 843/2018, 844/2018, the substantial questions of law involved in this appeal have been rendered academic.
In view of the aforesaid submission, it is not necessary for us to answer the substantial questions of law framed in this appeal.
In the result, the appeal is disposed of with liberty to revive the same, in case occasion so arises.
Sd/- JUDGE
Sd/-
JUDGE