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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF MARCH 2015
PRESENT
THE HON’BLE MR.JUSTICE VINEET SARAN AND THE HON’BLE MRS.JUSTICE S.SUJATHA ITA No. 160 OF 2014
BETWEEN :
THE COMMISSIONER OF INCOME TAX C.R BUILDING, QUEENS ROAD, BANGALORE
THE DY. COMMISSIONER OF INCOME TAX CIRCLE-11 (3), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE ...APPELLANTS (By Sri: K V ARAVIND, ADV.)
2 AND :
M/S. ENTEG INFOTECH PVT. LTD., SY. NO. 7P & 93P, ELECTRONIC CITY WEST, INDUSTRIAL AREA, BEGUR HOBLI, BANGALORE-562 1OO. ... RESPONDENT ***
ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 28/11/2013 PASSED IN ITA.NO.38/BANG/2013, FOR THE ASSESSMENT YEAR 2009-10, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.38/BANG/2013, DATED 28/11/2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.
THIS APPEAL IS COMING ON FOR ADMISSION THIS DAY, VINEET SARAN, J. DELIVERED THE FOLLOWING:
3 JUDGMENT
Heard Sri. K.V.Aravind, learned Counsel appearing for the appellants and perused the record.
In our considered view, questions involved in the present appeal are fully covered by the Division Bench judgment of this Court rendered in W.A.No.4077/2013 (T-IT) between the Commissioner of Income Tax and M/s. Spectrum Consultants India Pvt. Ltd., decided on 09th December 2013. Learned Counsel for the appellants also does not dispute this position. As such, no substantial question of law arises in this matter.
The appeal is accordingly dismissed.
Sd/- JUDGE
Sd/- JUDGE VK