1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 29TH DAY OF SEPTEMBER 2015 PRESENT HON'BLE MR. JUSTICE VINEET SARAN AND HON'BLE MR. JUSTICE B.MANOHAR I.T.A.NO.263 OF 2015 BETWEEN: 1. COMMISSIONER OF INCOME TAX, C.R.BUILDING BANGALORE. 2. INCOME TAX OFFICER WARD-6(3) BANGALORE. ... APPELLANTS [BY:SRI E.I.SANMATHI, ADVOCATE] AND: SHRI PARTHA.L PAN: ADAOB1898A NO.431, SONNAPPANAHALLI VILLAGE, BETTAHALSUR POST JALA HOBLI, NORTH TALUK BANGALORE-562157 ... RESPONDENT [BY:SRI SHANKAR & SRI M.LAVA, ADVOCATES] THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:12/12/2014 PASSED IN ITA NO.1423/BANG/2013, FOR ASSESSMENT YEAR 2008-2009 WITH PRAYER 2 TO (1) DECIDE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON'BLE COURT AS DEEMED FIT AND (2) SET ASIDE APPELLATE ORDER DATED 12/12/2014 PASSED BY ITAT, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. ITA NO. 1423/BNG/2013 FOR ASSESSMENT YEAR 2008-2009. THIS I.T.A. COMING ON FOR ADMISSION THIS DAY, VINEET SARAN.J., DELIVERED FOLLOWING: JUDGMENT Heard Sri E.I.Sanmathi, learned counsel for appellants as well as Sri A.Shankar and Sri M.Lava for respondent assessee and perused record. 2. Learned counsel for parties have jointly stated that question involved in this appeal is covered by decision of this Court in case of Commissioner of Income Tax vs- Manjunatha Cotton and Ginning Factory, (2013) 359 ITR 565, wherein, question has been decided in favour of assessee and against appellant revenue. 3 3. As such, we are of opinion, no substantial question of law arises for determination by this Court. appeal is accordingly dismissed. Sd/- JUDGE Sd/- JUDGE VGR COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER WARD-6(3), BANGALORE v. SHRI PARTHA.L