PR COMMISSIONER OF INCOME TAX-7 vs. LATE SHRI K S DATTATREYA

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 14TH DAY OF NOVEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.945 OF 2017

BETWEEN:

... APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND:

LATE SHRI K.S. DATTATREYA (LEGAL REPRESENTATIVES: VEKATESH DUTT & SHREELATHA PRAKASH), 11, BRUNTON CROSS ROAD, BENGALURU.

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 22-3-2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN I.T.A. NO.498/BANG/1992 FOR ASSESSMENT YEAR 1986-87, AS SOUGHT FOR IN THIS APPEAL.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel for the appellants submits that the substantial questions of law that arises for consideration in this appeal is covered by the judgment of this Court in the case of THE COMMISSIONER OF INCOME TAX AND ANOTHER v. MANJUNATHA COTTON AND GINNING FACTORY [(2013) 359 ITR 565]. Hence, he pleads that the appeal be dismissed.

In view of the submission made, ordered as such.

SD/-

SD/- JUDGE

JUDGE

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