THE PRINCIPAL COMMISSIONER vs. M/S DODANNAVAR BROTHERS

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 30TH DAY OF OCTOBER, 2017 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE Dr. JUSTICE H. B. PRABHAKARA SASTRY

INCOME TAX APPEAL NO.100046/2016

BETWEEN:

THE PRINCIPAL, COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR ROAD, BELAGAVI. ... APPELLANT

(BY SRI Y.V.RAVIRAJ, ADVOCATE)

AND

M/S DODDANNAVAR BROTHERS MINE OWNERS, 738/1, NEAR 3RD RAILWAY GATE, KHANAPUR ROAD, BELAGAVI PAN : AABFD 2165J. ... RESPONDENT

(BY SRI V.K.GURUNATHAN & SRI H.R.KAMBIYAVAR, ADVOCATES)

THIS INCOMETAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE

2 INCOME TAX APPELLATE TRIBUNAL, C-BENCH BENGALURU, IN ITA No.202/PNJ/2015, DATED 18.11.2015 AND CONFIRM THE ORDER OF THE COMMISSIONER OF INCOME TAX UNDER SECTION 263 DATED 17.03.2015 AND ETC.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 (for short ‘the Act’) challenging the order of the Income Tax Appellate Tribunal, C-Bench, Bengaluru, in ITA No.202/PNJ/2015 dated 18.11.2015, for the assessment year 2010-11, wherein the tax effect is Rs.17,29,676/- as admitted by the revenue.

3 appeal deserves to be rejected in terms of the said circular. In view of the aforesaid, the appeal is dismissed.

Sd/- JUDGE

Sd/- JUDGE

CLK/-