IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 11TH DAY OF MARCH, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT INCOME TAX APPEAL NO.143 OF 2015 BETWEEN:
1. COMMISSIONER OF INCOME TAX ATTAVARA, MANGALURU-575 001.
2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1(1), MANGALURU-575 001.
…APPELLANTS (BY SRI E. I. SANMATHI, ADVOCATE) AND:
M/S. NEW MANGALORE PORT TRUST, PANAMBUR, MANGALURU-575 001. ... RESPONDENT (BY SRI A. SHANKAR, SENIOR COUNSEL FOR SRI V. CHANDRASEKHAR, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.09.2014 PASSED IN ITA NO.1753/BANG/2013, FOR THE ASSESSMENT YEAR 2007- 2008 PRAYING TO 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 SET ASIDE THE APPELLATE ORDER DATED 26.09.2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO.1753/BANG/2013 FOR ASSESSMENT YEAR 2007-2008 AS SOUGHT FOR IN THIS APPEAL.
***** THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT This appeal arises out of the common order dated 26.09.2014, passed by the Income tax Appellate Tribunal, Bengaluru, in ITA Nos.1753 and 1754/Bang/2013, for the assessment years 2007-2008 and 2008-2009.
2. The order of the Tribunal was challenged by the Revenue in ITA No.144 of 2015 for the assessment year 2008-2009. By the order dated 12.01.2016, the appeal was dismissed as no substantial question of law arises for consideration.
3. Therefore, the present appeal arising of the very same order of the Tribunal is also dismissed as being bereft of any substantial question of law.
Sd/- Sd/-
JUDGE JUDGE rsk/-