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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 23RD DAY OF NOVEMBER, 2018
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON’BLE MR.JUSTICE K.NATARAJAN
INCOME TAX APPEAL NO.620 OF 2013
BETWEEN:
COMMISSIONER OF INCOME TAX-III C.R.BUILDING, QUEENS ROAD, BENGALURU.
THE JOINT COMMISSIONER OF INCOME TAX (OSD), BENGALURU. ... APPELLANTS
(BY SRI E.I.SANMATHI, ADVOCATE)
AND:
M/S MINERAL ENTERPRISES LIMITED 300/1B, 16TH CROSS, SADASHIVANAGAR, BENGALURU – 560 080. ... RESPONDENT
(BY SRI A.SHANKAR, SENIOR COUNSEL ALONGWITH SRI M.LAVA, ADVOCATE)
2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 31.05.2013 PASSED IN ITA NO.1154/BANG/2011, FOR THE ASSESSMENT YEAR 2008- 2009 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT; SET ASIDE THE APPELLATE ORDER DATED 31.05.2013 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE’S CASE, IN APPEAL PROCEEDINGS NO.ITA NO.1154/BANG/2011 FOR ASSESSMENT YEAR 2008-09.
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THIS INCOME TAX APPEAL COMING ON FOR HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT
This appeal pertains to the assessment year 2008- 2009. The facts herein are identical to the connected ITA No.619 of 2013 which was disposed off today. However, the order of the assessing authority, the Commissioner of Income Tax (Appeals) and the Deputy Commissioner of Income Tax are different. There is no direction given to Deputy Commissioner of Income Tax by the Commissioner of Income Tax (Appeals) to re-consider the matter based on any discrepancies.
3 2. So far as the present appeal pertaining to the assessment year 2008-2009 is concerned, there is nothing brought about by the assessing authority at all in order to dispute the claim set up by the assessee. We do not find any good ground to interfere with the order passed by the authorities. There is absolutely lack of any material or any other documentation to dispute the claim as set up by the assessee. Therefore, we are of the view that whatever determination have been made are on all facts.
No substantial question of law arises for consideration in this appeal. Consequently, the appeal is accordingly dismissed.
Sd/-
Sd/- JUDGE
JUDGE
rsk/-