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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.126 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME-TAX
C.R. BUILDINGS-III
QUEENS ROAD, BANGALORE560001. 2. DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 7(2), BANGALORE. ... APPELLANTS (BY SRI. E.R. INDRAKUMAR, SR. COUNSEL A/W SRI. E.I. SANMATHI, ADV.,) AND: SHRI. V. SOUMINI REDDY No.44/4, CMH ROAD, INDIRANAGAR BANGALORE-560038. ... RESPONDENT (BY SRI. ASHOK A. KULKARNI, ADV.) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 11.10.2013 PASSED IN ITA NO.174/BANG/2013 AND C.O. NO.69/BANG/2013 FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO: (i) DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT. (ii) SET ASIDE THE APPELLATE ORDER DATED 11.10.2013 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. ITA
2 NO.174/BANG/2013 AND C.O. NO.69/BANG/2013 FOR ASSESSMENT YEAR 2006-07 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT. THIS I.T.A. COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2006-07. The appeal was admitted by a bench of this Court vide order dated 26.09.2014 on the following substantial question of law: "Whether on the facts and circumstances of the case, the Tribunal is right in law deleting the protective assessment made in the case of assessee without appreciating the fact that the substantive assessment for the A.Y.2007- 08 wherein the additions made in the assessment order for A.Y.2006-07 have been included, has not reached finality in
3 view of the Revenue's appeal pending before this Hon'ble Court for A.Y.2007-08?". 2. For the reasons assigned by us in the judgment passed today in I.T.A.No.291/13, the substantial question of law framed by a bench of this court is answered against the revenue and in favour of the assessee. In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE ss