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ITA No.452/2017
-1-
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF AUGUST 2017
PRESENT
THE HON’BLE MR. JUSTICE H.G.RAMESH
AND
THE HON’BLE MRS. JUSTICE K.S.MUDAGAL
INCOME TAX APPEAL NO.452/2017
BETWEEN :
PR.COMMISSIONER OF INCOME TAX-4, CENTRAL REVENUE BUILDINGS QUEENS ROAD
BENGALURU-560 001
THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-4(2)(1) BENGALURU
...APPELLANTS
(BY SRI E.I.SANMATHI, ADVOCATE)
AND :
M/S ITI EMPLOYEES UNION CO-OPERATIVE CREDIT SOCIETY NORTH AVENUE, DOORAVANINAGAR BENGALURU – 560 016
...RESPONDENT
(BY SRI A.SHANKAR, ADVOCATE)
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 20.01.2017 PASSED BY THE ITAT,’C’ BENCH, BENGALURU IN ITA NO.1169/BANG/2016 FOR THE ASSESSMENT YEAR 2012-2013.
ITA No.452/2017
-2-
THIS INCOME TAX APPEAL COMING ON FOR FURTHER ORDERS, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:
JUDGMENT
H.G.RAMESH, J. (Oral):
Heard. In the interest of justice, delay of 11 days in filing the appeal is condoned. IA No.1/2017 is allowed accordingly.
Learned counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. SBGPS Sangha Niyamitha Bagalkot [(2014) 369 ITR 86 (Karn)]. The appeal is accordingly dismissed.
Appeal dismissed. Sd/-
JUDGE
Sd/-
JUDGE
KSR