ITA No.116/2017 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 2ND DAY OF AUGUST 2017 PRESENT HONBLE MR. JUSTICE H.G.RAMESH AND HONBLE MRS. JUSTICE K.S.MUDAGAL INCOME TAX APPEAL NO.116/2017 BETWEEN : 1. PR.COMMISSIONER OF INCOME-TAX-5 BMTC COMPLEX KORAMANGALA BENGALURU 560 001 2. INCOME TAX OFFICER WARD(5)(1)(4) BENGALURU ..APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND : M/S RETAIL FULL SERVE LTD. (FORMERLY KNOWN AS SUPER VALUE SERVICES INDIA PVT. LTD.) LEVEL-3, PINE VALLEY EMBASSY GOLD LINK BUSINESS PARK, KORAMANGALA INTERMEDIATE RING ROAD BENGALURU 560 071 ...RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 26.10.2016 PASSED BY INCOME TAX APPELLATE TRIBUNAL, -2- ITA No.116/2017 C BENCH, BANGALORE, IN APPEAL PROCEEDINGS ITA NO.57/BANG/2016 FOR ASSESSMENT YEAR 2009-2010 THIS ITA COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral): Learned counsel for appellants fairly submits that question raised in this appeal is answered against appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. appeal is accordingly dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE HR Pr. Commissioner of Income-tax-5, Bengaluru / Income-tax Officer, Ward (5)(1)(4), Bengaluru v. Retail Full Serve Ltd