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ITA No.19/2017
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD 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.19/2017
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-2(1)(2) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU – 560 095
...APPELLANTS
(BY SRI ARAVIND K.V. ADVOCATE)
AND :
M/S DANISH STEEL CLUSTER PVT. LTD. NO.46, BOMMASANDRA JIGANI LINK ROAD BENGALURU – 560 106
...RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO. 872/BANG/2016 DATED 24.06.2016 AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE
ITA No.19/2017
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DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BENGALURU.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:
JUDGMENT
H.G.RAMESH, J. (Oral):
Learned counsel appearing for the appellants fairly submits that the questions raised in this appeal are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeal is accordingly dismissed.
Appeal dismissed. Sd/-
JUDGE
Sd/-
JUDGE
KSR