THE COMMISSIONER OF INCOME TAX vs. M/S BHURUKA GASES

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ITA/168/2014HC KarnatakaKAHC01019451201416 June 2015Bench: ARAVIND KUMAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court acknowledged the joint submission of both parties. Consequently, the appeal was dismissed without further elaboration on the merits.

What were the facts?

The Income Tax Department appealed an order from the ITAT. Both parties agreed that no substantial question of law arose for determination by the High Court.

What were the issues?

Whether a substantial question of law arises for consideration by the High Court in an appeal filed under Section 260-A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 16TH DAY OF JUNE, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE ARAVIND KUMAR ITA NO.168/2014

BETWEEN:

1.THE COMMISSIONER OF INCOME TAX C.R.BUILDING, QUEENS ROAD, BENGALURU.

2.THE INCOME-TAX OFFICER WARD -11(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU. ..APPELLANTS

(BY SRI.K.V.ARAVIND, ADVOCATE)

AND:

M/s.BHURUKA GASES HOLDINGS PVT. LTD., NO.48, LAVELLE ROAD, BENGALURU-560001. .. RESPONDENT

(BY SMT.JINITHA CHATERJEE, ADVOCATE FOR SRI.S.PARTHASARATHI, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING THIS HON'BLE COURT TO:

1.

FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED IN THE APPEAL.

2.

ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.899/BANG/2013 DATED:28/11/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD -11(1), BANGALORE.

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, VINEET SARAN J, DELIVERED

THE FOLLOWING:

JUDGMENT

Heard the learned counsel for the parties and perused the records.

Learned counsel for the parties have jointly stated that in view of the Judgment of this court in ITA 120/2011 – M/s.Bhoruka Engineering Inds. Ltd., Vs The Deputy Commissioner of Income Tax decided on

09.04.2013, no substantial question of law arises in this appeal for determination by this court.

As such, appeal is dismissed.

No order as to costs.

Sd/-

JUDGE

Sd/-

JUDGE

SBN

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