IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER 2017 PRESENT THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.460/2016 C/W INCOME TAX APPEAL NO.458/2016 C/W INCOME TAX APPEAL NO.461/2016 BETWEEN :
1. THE COMMISSIONER OF INCOME-TAX TDS, No.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GANGANAGAR, BENGALURU-560 032 2. THE INCOME-TAX OFFICER TDS, WARD - 3(1), No.59 HMT BHAVAN, 4TH FLOOR BALLARI ROAD, GANGANAGAR BENGALURU-560 032 ...APPELLANTS (COMMON) (BY SRI DILIP FOR SRI K.V.ARAVIND, ADVOCATES) AND :
M/s.RAILWAY HOUSE BUILDING CO-OPERATIVE SOCIETY LTD., No.197/B, M.G.COLONY BENGALURU-560 023 ...RESPONDENT (COMMON) (BY SRI.A.SHANKAR & SRI M.LAVA, ADVOCATES) ITA No.460/2016 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 29/04/2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.1343/BANG/2014 FOR THE ASSESSMENT YEAR 2014-2015.
ITA No.458/2016 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 29/04/2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.1339/BANG/2015 FOR THE ASSESSMENT YEAR 2009-2010.
ITA No.461/2016 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 29/04/2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.1344/BANG/2015 FOR THE ASSESSMENT YEAR 2013-2014.
THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:
JUDGMENT Ag.CJ (Oral):
Learned Counsel appearing for the appellants fairly submits that the question raised in these appeals is answered against the appellants by this Court in the Commissioner of Income Tax & another v. M/s Karnataka State Judicial Department Employees House Building Co-operative Society Limited [ITA No.1260/2006 (DD 10.03.2010)]. The appeals are accordingly dismissed.
Appeals dismissed.
Sd/-
ACTING CHIEF JUSTICE Yn.
Sd/- JUDGE