M/S. BANGALORE ELECTRICITY SUPPLY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 1ST DAY OF APRIL, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

ITA NO.577/2019

BETWEEN:

M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, THE EXECUTIVE ENGINEER (ELE), VIDHANA SOUDHA DIVISION, (WEST DIVISION), CRESCENT TOWERS, CRESCENT ROAD, MADHAVANAGAR, BANGALORE-560 001, PAN:AACCJ2951N. …APPELLANT

(BY SMT. C. PADMAVATHY, PARTY-IN-PERSON)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27/03/2019, PASSED IN ITA NO.1006/BANG/2018, FOR THE ASSESSMENT YEAR 2011-2012 AND PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT (B) DIRECT THE TRIBUNAL TO CONSIDER THE ISSUES NOT ADJUDICATED BY THEM AND TO THAT EXTENT HOLD THAT THE ORDER OF THE TRIBUNAL IS BAD IN LAW, IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘A’ BENCH IN ITA

NO.1006/BANG/2018 DATED 27/03/2019 FOR THE ASSESSMENT YEAR 2011-2012, ANNEXURE-A AND CONSEQUENTLY SET ASIDE THE OBSERVATION OF THE TRIBUNAL THAT CERTAIN OTHER ISSUES WERE NOT ACADEMIC AND ETC.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

Smt. C. Padmavathy, Deputy General Manager of BESCOM (CT & GST), who appeared in person has fairly stated before this Court that the appellant-Company has approached the Department under the Vivad Se Viswas Scheme.

Sd/- JUDGE

Sd/- JUDGE