THE COMMISSIONER OF INCOME-TAX vs. M/S ALPHA DESIGN

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 14TH DAY OF SEPTEMBER, 2015

PRESENT THE HON’BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B MANOHAR

ITA No.217/2015 BETWEEN:

C R BUILDING, QUEENS ROAD

BANGALORE

.. APPELLANTS

(BY SRI K V ARAVIND a/w SRI G KAMALADHAR, ADVs.)

AND:

M/s. ALPHA DESIGN TECHNOLOGIES PVT. LTD., No.24, 12TH FLOOR, SERVICE ROAD, DOMLUR 2ND STAGE EXTENSION, INDIRANAGAR BANGALORE PAN : AAECA 3323P

.. RESPONDENT

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 22.01.2015 PASSED IN ITA No.1384/BANG/2013 FOR THE ASSESSMENT YEAR 2007-2008 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.1384/BANG/2013 DATED 22.01.2015 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 11(1), BANGALORE.

THIS ITA COMING ON FOR ADMISSION THIS DAY, VINEET SARAN,, J., DELIVERED THE FOLLOWING:

J U D G M E N T

This appeal has been filed by the Revenue challenging the order of the Tribunal.

Brief facts of the case are that challenging the order of the Assessing Officer wherein the benefit of depreciation was awarded, the Revenue filed an appeal before the Tribunal, whereby the Tribunal directed the Assessing Officer to allow the claim of the assessee to certain extent for two assessment years, 2007-08 and 2008-09 as the revenue expenditure and depreciation on certain amount. The Tribunal has given certain directions after considering the facts and

circumstances of the case, which does not call for interference and thus no substantial question of law arises in this appeal for determination by this Court.

Accordingly, the appeal is dismissed.

Sd/- JUDGE

Sd/- JUDGE

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