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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12th DAY OF JANUARY 2016
PRESENT
THE HON’BLE MR.JUSTICE N K PATIL
AND
THE HON’BLE MRS.JUSTICE S SUJATHA
ITA No.144/2015
BETWEEN
Commissioner of Income-Tax
Attavara
Mangalore-575 001.
The Assistant Commissioner of
Income-tax
Circle-1(1)
Mangalore-575 001.
….Appellants
(By Sri. Jeevan .J. Neeralagi, Advocate )
AND
M/s. New Mangalore Port Trust Panambur Mangalore-575 001. …Respondent
(By Sri. A.Shankar and M.Lava, Advocates )
This Income-tax appeal is filed under Section 260-A of Income-tax Act, 1961, praying to set aside the appellate order dated:26.09.2014 passed by the ITAT, ‘C’ Bench Bangalore, in appeal proceedings No ITA No.1754/Bang/2013 for Assessment Year 2008-09, as sought for in this appeal.
2 This appeal having been heard and reserved for orders on 8th January 2016, coming on for pronouncement of Judgment this day, S.Sujatha J., delivered the following
JUDGMENT This appeal is filed by the revenue under Section 260-A of the Income Tax Act, 1961 (the ‘Act” for short) challenging the judgment passed by the Income tax Appellate Tribunal, “C” Bench, Bangalore in ITA No.1754/Bang/2013 for the assessment year 2008-09 raising the following substantial question of law: “Whether Hon’ble Tribunal was right in law in annulling the order under Section 263 on the ground that the order under Section 263 had been quashed by it in ITA No.135 & 565/Bang/2013 without appreciating the fact that the Department had not accepted the said order and further appeal had been filed before the Hon’ble High Court?”.
Heard the learned counsel appearing for the parties and perused the record.
The Tribunal dismissed the appeal filed by the assessee following its order passed in the very same assessee’s case in ITA Nos.135 & 535/Bang/2013 for the assessment years 2007-08 and 2008-09 dated 04.07.2014 wherein the
3 order passed by Commissioner of Income Tax (CIT) under Section 263 of the Act is set-aside.
In view of the order passed by this Court in the very same assessee’s case, for the assessment year 2008-09 in ITA Nos.534-535/2014 dated 08.01.2016, this appeal becomes infructuous and does not survive for consideration. Accordingly, no substantial question of law arises for consideration, the appeal stands dismissed.
Sd/- JUDGE
Sd/- JUDGE brn