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.263/2017 BETWEEN :
1. PR.COMMISSIONER OF INCOME TAX-6 BMTC COMPLEX KORAMANGALA BANGALORE 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1) BANGALORE ...APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND :
M/S SASKEN COMMUNICATION TECHNOLOGIES LIMITED NO.139/25, DOMLUR RING ROAD DOMLUR, BANGALORE – 560 071 ...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 21.10.2016 PASSED BY THE ITAT, BENGALURU IN IT(TP)A NO.376/BANG/2015 FOR THE ASSESSMENT YEAR 2010-2011.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:
JUDGMENT Ag.CJ (Oral):
Learned counsel for the appellants submits that question No.1 raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. He further submits that question Nos.2 and 3 may be kept open to be considered in ITA.No.264/2017. Accordingly, question Nos.2 and 3 are kept open to be considered in the aforesaid appeal. The appeal is accordingly dismissed.
Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE LB