THE COMMISSIONER OF INCOME TAX vs. THE PRESIDENT,GR.D EMPLOYEES

ITA Nos.32/2016 & 254/2016

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF OCTOBER 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 NOS.32/2016 & 254/2016

BETWEEN :

NO.55/1, SHILPASHREE BUILDING

VISHWESHWARANAGAR

MYSORE – 570 008

TDS WARD-1

NO.55/1, SHILPASHREE BUILDING

VISHWESHWARANAGAR

MYSORE – 570 008

...APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND :

THE PRESIDENT, GR.D EMPLOYEES WELFARE ASSOCIATION DEPUTY COMMISSIONER OFFICE BUILDING MYSORE

...RESPONDENT

(BY SMT. VANI H., ADVOCATE)

THESE INCOME TAX APPEALS ARE 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 30.07.2015 IN ITA NO.1689/BANG/2014 AND

ITA Nos.32/2016 & 254/2016

-2- S.P.NO.253/BANG/2014 FOR THE ASSESSMENT YEAR 2008-2009 PASSED BY THE ITAT, BENGALURU ETC.

THESE INCOME TAX APPEALS 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 question raised in these appeals is answered against the appellants by this Court in The Commissioner of Income Tax & Another v. M/s Karnataka State Judicial Department Employees House Building Co-operative Society Limited [ITA No.1260/2006 (DD 10.03.2010)]. The appeals are accordingly dismissed.

Appeals dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

hkh.