IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH 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.334/2016 BETWEEN :
1. THE PR. COMMISSIONER OF INCOME-TAX CIT(A), 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BANGALORE – 560 095 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-3(1)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA BANGALORE – 560 095 ...APPELLANTS (BY SRI E.I.SANMATHI FOR SRI K.V.ARAVIND, ADVOCATES) AND :
M/S INFOSYS BPO LTD. PLOT NO.26/D, 26/4 & 26/6 KONNAPPA AGRAHARA, ELECTRONIC CITY HOSUR ROAD, BANGALORE – 560 100 ...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 09.12.2015 IN ITA NO.1004/BANG/2014 FOR THE ASSESSMENT YEAR 2006-2007 PASSED BY THE ITAT, BENGALURU.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE, DELIVERED THE FOLLOWING:
JUDGMENT Ag.CJ (Oral):
1. Sri E.I.Sanmathi, learned Counsel appearing for the appellants fairly submits that the substantial question of law formulated at para VI(3) in the appeal memorandum does not arise for consideration and the substantial questions of law formulated at paras VI(1) and VI(2) in the appeal memorandum are answered against the appellants by this Court in CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)] and CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed.
Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE LB