PR. COMMISSIONER OF INCOME TAX-4 vs. M/S. KSHEMA TECHNOLOGIES LIMITED

ITA No.528/2016

-1-

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.528/2016

BETWEEN :

BENGALURU-560 001

CIRCLE 12(1),BENGALURU ...APPELLANTS

(BY SRI E.I. SANMATHI, STANDING COUNSEL)

AND :

M/S KSHEMA TECHNOLOGIES LIMITED (MERGED WITH MPHASIS LTD) BAGMANE WORLD TECHNOLOGY CENTRE K.R. PURAM, WTC 3, BLOCK B, 1ST FLOOR MARATHAHALLI, ORR, DODDENEKUNDI BANGALORE -560 048

...RESPONDENT

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 APPELLATE ORDER DATED: 22.04.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH IN APPEAL PREOCEEDINGS IN ITA NO.1259/BANG/2012, FOR THE ASSESSMENT YEAR 2005- 2006.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

ITA No.528/2016

-2-

JUDGMENT

H.G.RAMESH, J. (Oral):

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)]. Hence, no purpose will be served by ordering notice on I.A.No.1/2016 filed for condonation of the delay in filing the appeal. Accordingly, both I.A.No.1/2016 and the appeal are dismissed.

Appeal dismissed.

Sd/-

JUDGE

Sd/-

JUDGE