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Before: AND
IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.287 OF 2017 BETWEEN:
PR. COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA, BENGALURU
THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE – 11[5] BENGALURU
... APPELLANTS
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)
AND:
M/S. LUWA INDIA PRIVATE LIMITED, NO.95, INDUSTRIAL SUB-URB, 2ND STAGE, TUMKUR ROAD YESHWANTHPURA BANGALORE – 560 022
... RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 26.08.2016 PASSED IN IT[TP]A NO.568/BANG/2012 AND C.O. NO.31/BANG/2015, FOR THE ASSESSMENT YEAR 2007-08 VIDE ANNEXURE-A, PRAYING TO [A] 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 [B] SET ASIDE THE APPELLATE ORDER DATED: 3.11.2016 PASSED BY THE ITAT, ‘A’ BENCH, BENGALURU, AS SOUGHT, FOR IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN IT[TP]A NO.568/BANG/2012 AND C.O. NO.31/BANG/2015, FOR THE ASSESSMENT YEAR 2007-08 VIDE ANNEXURE-A & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:
J U D G M E N T
The learned counsel for the appellants submits that the substantial question of law that would arise for consideration in this appeal is covered by the Judgment of this Hon’ble Court in the case of PRINCIPAL COMMISSIONER OF INCOME- TAX, BANGALORE VS. SOFTBRANDS INDIA (P) LTD., reported in [2018] 94 TAXMANN.COM 426 (KAR). Hence, he pleads that this appeal be dismissed in terms of the aforesaid judgment.
In view of the submission made, the appeal is dismissed as such.
Sd/-
Sd/-
JUDGE
JUDGE
AN/-