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ITA No. 343 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 343 OF 2022 BETWEEN:
THE PR COMMISSIONER OF INCOME TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095.
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NOIDA PRESENT ADDRESS DCIT, CIRCLE - 6(1)(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095. …APPELLANTS
(BY SHRI. ARAVIND K V.,ADVOCATE)
AND:
M/S PHOENIX LAMPS LTD (FORMERLY KNOWN AS HALLONIX LTD.,) 59A, NSEZ, PHASE-III NAIDA - 201 301 PAN. AABCP7718G …RESPONDENT
THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28/02/2020 PASSED IN ITA NO.4374/DEL/2017, FOR THE ASSESSMENT YEAR 2010-2011 PRAYING THIS COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.
THIS INCOME TAX APPEAL, COMING ON FOR ORDERS, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING:
Digitally signed by YASHODHA N Location: HIGH COURT OF KARNATAKA
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ITA No. 343 of 2022
JUDGMENT
Heard Shri K.V.Aravind, learned Standing Counsel for the Revenue.
Shri Aravind submits that in view of the decision of the Apex Court in Principal Commissioner of Income Tax Vs. ABC Papers Ltd.1 this appeal is not maintainable because the order impugned is passed by the ITAT, New Delhi. His submission is placed on record.
Accordingly, this appeal is disposed of reserving liberty to the Revenue to challenge the impugned order before the jurisdictional High Court. No costs.
Sd/- JUDGE
Sd/- JUDGE
YN List No.: 1 Sl No.: 4
1 (2022) 141 taxmann.com 332 (SC)