THE COMMISSIONER OF INCOME TAX vs M/S BHURUKA GASES

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:

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

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

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