IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH 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.51/2017 BETWEEN :
1. THE PR. COMMISSIONER OF INCOME-TAX, CIT (A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU -560 095 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(2), PRESENT ADDRESS CIRCLE-2(1)(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADVOCATE) AND :
M/s.CENTUM ELECTRONICS LTD. NO.44, KHB INDUSTRIAL AREA YELAHANKA NEW TOWN BENGALURU ...RESPONDENT (BY MS. TANMAYEE RAJKUMAR FOR SRI T.SURYANARAYANA, ADVOCATES) THIS INCOME TAX APPEAL 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 11.05.2016 PASSED BY THE ITAT, BENGALURU IN ITA NO.795/BANG/2012 FOR THE ASSESSMENT YEAR 2005- 2006.
THIS INCOME TAX APPEAL 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 this appeal is answered against the appellants by this Court in CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeal is accordingly dismissed.
Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE KSR