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ITA No.436/2017
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF NOVEMBER 2017
PRESENT
THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE
AND
THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.436/2017
BETWEEN :
THE PR. COMMISSIONER OF
INCOME-TAX, CIT(A)
5TH FLOOR, BMTC BUILDING
80 FEET ROAD, KORMANGALA
BENGALURU – 560 095
THE DEPUTY COMMISSIONER OF INCOME-TAX
CIRCLE-11(1), PRESENT ADDRESS
CIRCLE-1(1)(1), 2ND FLOOR
BMTC BUILDING
80 FEET ROAD, KORMANGALA
BENGALURU – 560 095
...APPELLANTS
(BY SRI DILIP FOR SRI K.V.ARAVIND, ADVOCATES)
AND :
M/S AOL ONLINE INDIA PVT. LTD. (FORMERLY AMERICA ONLINE INDIA PVT.LTD.) BUILDING 1a, RMZ ECOSPACE OUTER RING ROAD, BELLANDUR VILLAGE BENGALURU – 560 037
...RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 25.01.2017 PASSED BY THE ITAT, BENGALURU IN
ITA No.436/2017
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IT(TP)A NO.1752/BANG/2012, FOR THE ASSESSMENT YEAR 2005-2006.
THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:
JUDGMENT Ag.CJ (Oral):
This appeal is listed today for orders regarding non compliance of office objection raised on the appeal. However, learned Counsel appearing for the appellants submits that the question of law raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed. In view of dismissal of the appeal, IA No.1/2017 does not survive for consideration; it stands disposed of accordingly. Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE
Sd/-
JUDGE