No AI summary yet for this case.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 05TH 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.906 OF 2017
BETWEEN:
THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX KORAMANGALA, BENGALURU.
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BENGALURU. ... APPELLANTS
(BY SRI: SANMATHI E I, ADVOCATE)
AND:
M/S M SOURCE (INDIA) PRIVATE LIMITED BAGMANE WORLD TECHONOLOGY CENTRE 1ST FLOOR, WING"A" WTC-3, K.R.PURAM, MARATHAHALLI OUTER RING ROAD, K.R.PURAM BENGALURU – 560 048 PAN: AACCM 2097G.
... RESPONDENT
2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.06.2017 PASSED IN ITA NO.261/BANG/2015, FOR THE ASSESSMENT YEAR 2010- 11, VIDE ANNEXURE-A PRAYING THIS HON'BLE COURT 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; SET ASIDE THE APPELLATE ORDER DATED 23.06.2017 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.261/BANG/2015 FOR ASSESSMENT YEAR 2010-11 VIDE ANNEXURE-A AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
*****
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT
The learned counsel for the appellants submit that the substantial question of law that arises for consideration in the instant appeal is covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD.,
3 (2018) 93 TAXMANN.COM 33 (SC). Hence, he pleads that the present appeal be dismissed.
The submission of the learned counsel for the appellants is placed on record.
The appeal is accordingly disposed off .
SD/-
SD/- JUDGE
JUDGE
*bgn/-