THE COMMISSIONER OF INCOME TAX - TDS vs M/S MARKET PROBE INDIA PVT LTD

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 3RD DAY OF DECEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.395 OF 2014

BETWEEN:

THE COMMISSIONER OF INCOME-TAX

CENTRAL CIRCLE,

C.R. BUILDING, QUEENS ROAD,

BENGALURU.

THE DEPUTY COMMISSIONER INCOME-TAX

CENTRAL CIRCLE-1(3),

C.R. BUILDING, QUEENS ROAD,

BENGALURU.

... APPELLANTS

(BY SRI K.V. ARAVIND, ADVOCATE)

AND:

THE SENATE

SHERIFF CENTRE,

73/1, ST. MARKS ROAD,

BENGALURU. ... RESPONDENT (BY SRI A. SHANKAR, SENIOR COUNSEL, ALONG WITH SRI M. LAVA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU, IN M.P. NO.9/BANG/2014 DATED 4-4-2014 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR HEARING THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

This appeal is filed by the Revenue challenging the order of the Tribunal passed in Miscellaneous Petition filed by the assessee, by following the earlier order passed by the Tribunal in the assessee’s own case for the Assessment Years 2001-02 and 2002-03.

Learned counsel for the assessee contends that the Tribunal committed an error in following the earlier order passed in the assessee’s own case. The said order was challenged before this Court in Income

Tax Appeal Nos.38 and 39 of 2009, disposed off on 23-7-2018, but the same was dismissed on the ground of monetary limits.

However, on hearing learned counsels, we are of the view that there is no merit in this appeal. The Tribunal in the assessee’s earlier case has followed the decision of the Hon’ble Apex Court in the case of DCIT v. GUJARAT ALAKALIES & CHEMICALS LTD. reported in 299 ITR 85 SC and the decision of the Tribunal in the case of M/S. GOLF VIEW HOMES LTD. in I.T.A. Nos.3125 & 1742/BANG/2004 dated 26-8-2005. Hence, there is no substantial question of law that arises for consideration.

Consequently, the appeal is dismissed.

SD/-

SD/- JUDGE

JUDGE kvk

THE COMMISSIONER OF INCOME TAX - TDS vs. M/S MARKET PROBE INDIA PVT LTD