IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF DECEMBER 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.463/2017 BETWEEN :
1. PR. COMMISSIONER OF INCOME TAX-7 BMTC COMPLEX KORAMANGALA BANGALORE 2. THE INCOME TAX OFFICER WARD 12(2), BANGALORE ...APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND :
M/S WRENCH SOLUTIONS PVT. LTD. NO.76, FACILE TOWERS VICTORIA ROAD BANGALORE – 560 047 ...RESPONDENT 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 27.12.2016 PASSED BY THE ITAT SMC-A BENCH, BANGALORE IN ITA NO.1809/BANG/2016 FOR THE ASSESSMENT YEAR 2010-2011.
THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:
JUDGMENT Ag.CJ (Oral):
Learned Counsel appearing for the appellants submits that the question of law raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. IA.No.1/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed.
Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE LB