IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH 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.43/2016 BETWEEN :
1. THE PR. COMMISSIONER OF INCOME-TAX, CIT (A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BANGALORE -560 095 2. THE INCOME-TAX OFFICER, WARD-1(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BANGALORE – 560 095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADVOCATE) AND :
SHRI SATYANARAYANA VIVEK KUMAR (HUF) 11/3, NANDHI DURGA ROAD BANGALORE – 560 046 ...RESPONDENT (BY MS.JINITA CHATTERJEE FOR SRI S.PARTHASARATHI, 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 30.07.2015 IN CO NO.101/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):
Sri K.V.Aravind, learned counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in Bhoruka Engg. Inds. Ltd. v. Deputy CIT ([2013] 356 ITR 25 (Karn)). The appeal is accordingly dismissed.
Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE hkh.