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IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 7TH DAY OF JUNE, 2013 PRESENT THE HON’BLE MR. JUSTICE D V SHYLENDRA KUMAR AND THE HON’BLE MRS. JUSTICE B S INDRAKALA ITA No.52 of 2013
BETWEEN:
THE COMMISSIONER OF INCOME TAX LTU, JSS TOWERS BSK III STAGE BANGALORE
THE INCOME-TAX OFFICER (TDS) LTU, JSS TOWERS BSK III STAGE BANGALORE
… APPELLANTS
[By Sri K V Aravind, Standing Counsel]
AND:
M/S KARNATAKA POWER TRANSMISSION CORPORATION LTD. MAJOR WORKS DIVISION NEAR RAILWAY STATION SHIMOGA
… RESPONDENT
THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE ORDER DATED 11.09.2012 PASSED IN ITA NO. 1133/BANG/2011, FOR THE ASSESSMENT YEAR 2008-2009 AND ETC.,
THIS APPEAL COMING ON FOR ADMISSION THIS DAY, D V SHYLENDRA KUMAR. J., DELIVERED THE FOLLOWING:
2 JUDGMENT
This is an appeal by the Revenue under section 260-A of the Income Tax Act, 1961 [for short ‘the Act’] against the order passed by the Tribunal allowing the respondent – assessee’s appeal and extending the relief to the assessee.
Sri. K V Aravind, learned standing counsel appearing for the appellant – revenue fairly submits that identical questions has been answered by this court against the Revenue and in favour of the assessee in the case of the very assessee’s division in Shimoga itself for the earlier assessment years and submits that however the matter is still pursued as the decision of this court as rendered originally in the case of the very assessee for Tumkur Division as per the Judgment dated 15.03.2012 rendered by another division Bench of this court in ITA No.337/2011 in the case of ‘COMMISSIONER OF INCOME TAX v. KARNATAKA POWER TRANSMISSION CORPORATION
3 LIMITED’ has not been accepted and the matter is carried to Supreme Court.
While it is open to the Revenue to carry this matter by way of further appeal etc., this appeal is disposed of as being covered by the Judgment of this court rendered in the case of very assessee in respect of Tumkur division referred to above also followed in other cases of other divisions. The questions posed is answered against the revenue.
Sd/- JUDGE
Sd/- JUDGE
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