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ITA No.435/2017
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH 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.435/2017
BETWEEN :
THE PR.COMMISSIONER OF INCOME-TAX,CIT(A)
5TH FLOOR, BMTC BUILDING
80 FEET ROAD, KORAMANGALA
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, KORAMANGALA
BENGALURU – 560 095
...APPELLANTS
(BY SRI ARAVIND K.V, ADVOCATE)
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 ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED:25/01/2017 PASSED IN IT(TP)A NO.1751/BANG/2012, FOR THE ASSESSMENT YEAR 2004-2005.
ITA No.435/2017
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THIS ITA COMING ON FOR ORDERS, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:
JUDGMENT
H.G.RAMESH, J. (Oral):
Production of certified copy of the impugned order is dispensed with. I.A.No.1/2017 filed for dispensation stands disposed of accordingly. 2. This appeal is listed today for orders regarding non compliance of office objection raised on the appeal. However, learned counsel for the appellants fairly submits that the question 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.
Appeal dismissed.
Sd/- JUDGE
Sd/- JUDGE