THE PR. COMMISSIONER OF vs. M/S INTERGARDEN (INDIA) PVT LTD

ITA No.566/2016

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH 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.566/2016

BETWEEN :

INCOME-TAX, CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

CIRCLE-11(4), PRESENT ADDRESS

THE INCOME TAX OFFICER

WARD-3(1)(1), 2ND FLOOR

BMTC BUILDING

80 FEET ROAD, KORMANGALA

BENGALURU – 560 095

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S. INTERGARDEN (INDIA) PVT. LTD. NO.68, OBALAPURA VILLAGE ANNGONDANAHALLI HOBLI HOSKOTE TALUK BENGALURU – 560 067

...RESPONDENT

(BY SRI T.SURYANARAYANA, ADVOCATE)

ITA No.566/2016

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 18.03.2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.1292/BANG/2010 FOR THE ASSESSMENT YEAR 2006- 2007.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT Ag.CJ (Oral):

Learned Counsel appearing for the appellants fairly submits that the second, third and fourth substantial questions of law formulated in the appeal memorandum do not arise for determination and the first substantial question of law is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed. Appeal dismissed. Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR