COMMISSIONER OF INCOME TAX vs SHRI PARTHA L

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 29TH DAY OF SEPTEMBER 2015 PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON'BLE MR. JUSTICE B.MANOHAR

I.T.A.NO.263 OF 2015 BETWEEN:

COMMISSIONER OF INCOME TAX, C.R.BUILDING BANGALORE.

INCOME TAX OFFICER

WARD-6(3)

BANGALORE.

... APPELLANTS

[BY:SRI E.I.SANMATHI, ADVOCATE] AND:

SHRI PARTHA.L PAN: ADAOB1898A NO.431, SONNAPPANAHALLI VILLAGE, BETTAHALSUR POST JALA HOBLI, NORTH TALUK BANGALORE-562157

... RESPONDENT

[BY:SRI SHANKAR & SRI M.LAVA, ADVOCATES]

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:12/12/2014 PASSED IN ITA NO.1423/BANG/2013, FOR THE ASSESSMENT YEAR 2008-2009 WITH A PRAYER

2 TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 12/12/2014 PASSED BY THE ITAT, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. ITA NO. 1423/BNG/2013 FOR ASSESSMENT YEAR 2008-2009.

THIS I.T.A. COMING ON FOR ADMISSION THIS DAY, VINEET SARAN.J., DELIVERED THE FOLLOWING:

JUDGMENT Heard Sri E.I.Sanmathi, learned counsel for appellants as well as Sri A.Shankar and Sri M.Lava for respondent – assessee and perused the record.

Learned counsel for the parties have jointly stated that the question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax –vs- Manjunatha Cotton and Ginning Factory, (2013) 359 ITR 565, wherein, the question has been decided in favour of assessee and against the appellant – revenue.

3 3. As such, we are of the opinion, no substantial question of law arises for determination by this Court. The appeal is accordingly dismissed.

Sd/- JUDGE

Sd/-

JUDGE

VGR

COMMISSIONER OF INCOME TAX vs. SHRI PARTHA L