THE PR.COMMISSIONER OF INCOME TAX vs. SHRI E KRISHNAPPA

ITA No.153/2016 C/w ITA No.152/2016

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 26TH DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.153/2016 C/W INCOME TAX APPEAL NO. 152/2016

BETWEEN :

INCOME TAX, C.R.BUILDINGS

QUEENS ROAD, BANGALORE-560 001.

WARD 6(1), BANGALORE.

...APPELLANTS

(COMMON) (BY SRI E.I.SANMATHI, ADVOCATE)

AND :

SHRI E.KRISHNAPPA NO.1064, 8TH CROSS 7TH BLOCK, HMT LAYOUT BANGALORE-560 097

...RESPONDENT

(COMMON)

ITA NO.153/2016 & ITA NO.152/2016 INCOME TAX APPEALS ARE FILED UNDER SECTION 260-A OF I.T.ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED 14.08.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA NO.314 & 315/BANG/2014 FOR ASSESSMENT YEAR 2008-2009 AND 2009-2010 RESPECTIVELY.

ITA No.153/2016 C/w ITA No.152/2016

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

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

Learned counsel for the appellants fairly submits that the question raised in these appeals is answered against the appellants by this Court in CIT v. Manjunatha Cotton And Ginning Factory [2013] 359 ITR 565 (Karn). The appeals are accordingly dismissed.

Appeals dismissed.

Sd/- JUDGE

Sd/- JUDGE