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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 20TH DAY OF NOVEMBER, 2018
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON’BLE MR.JUSTICE K.NATARAJAN
INCOME TAX APPEAL NO.453 OF 2018
BETWEEN:
M/S DELHI INTERNATIONAL AIRPORT LIMITED HAVING ITS REGISTERED OFFICE AT NEW UDAAN BHAVAN, TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI, COMMUNICATION ADDRESS: NO.25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU – 560 025, REPRESENTED BY ITS DIRECTOR, SRI NARAYANA RAO KADA, AGED ABOUT 63 YEARS. ... APPELLANT
(BY SRI BALRAM R RAO, ADVOCATE)
AND:
THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001.
THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-10(1), C.R. BUILDING, IP ESTATE, NEW DELHI.
THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE – 2(2), 3RD FLOOR, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. ... RESPONDENTS
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 31.01.2018 PASSED IN ITA NO.3707 AND 4203/DEL/2013, FOR THE ASSESSMENT YEAR 2010-11 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET-ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 31.01.2018 BEARING IN ITA NO.3707 AND 4203/DEL/2013 FOR THE ASSESSMENT YEAR 2010-11.
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THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT
The office objections on maintainability is upheld. The appeal is dismissed as not maintainable with a liberty to file a fresh appeal before the jurisdictional Court.
The documents as requested may be returned to the appellant to do the needful.
SD/- SD/- JUDGE
JUDGE
rsk/-