THE COMMISSIONER OF vs. THE KARNATAKA STATE

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.881 OF 2017 BETWEEN:

... APPELLANTS

(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)

AND:

THE KARNATAKA STATE CRICKET ASOCIATION, CHINNASWAMY STADIUM, M.G. ROAD, BANGALORE 560 001.

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 02.06.2017 PASSED IN ITA No.1615/BANG/2016 FOR THE ASSESSMENT YEAR 2006-07, 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:02/06/2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN ITA NO. 1615/BANG/2016 FOR A.Y. 2006-2007 AND 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

Appellants’ Counsel submits that the substantial question of law that arises for consideration in the appeal is since covered by the Judgment of the Hon’ble Supreme Court in the case of ‘COMMISSIONER OF INCOME TAX-III, PUNE v. RAJASTHAN & GUJARATI CHARITABLE

FOUNDATION POONA’ reported in 2018 [89] taxmann.com 127 [SC]. Hence, he pleads that the appeal be dismissed.

In view of the submission, appeal is dismissed.

Sd/-

Sd/-

JUDGE

JUDGE

AN/-