ITA No.460/2016 C/w ITA No.458/2016 C/w ITA No.461/2016 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 16TH DAY OF OCTOBER 2017 PRESENT HON BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND HONBLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.460/2016 C/W INCOME TAX APPEAL NO.458/2016 C/W INCOME TAX APPEAL NO.461/2016 BETWEEN : 1. COMMISSIONER OF INCOME-TAX TDS, No.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GANGANAGAR, BENGALURU-560 032 2. INCOME-TAX OFFICER TDS, WARD - 3(1), No.59 HMT BHAVAN, 4TH FLOOR BALLARI ROAD, GANGANAGAR BENGALURU-560 032 ...APPELLANTS (COMMON) (BY SRI DILIP FOR SRI K.V.ARAVIND, ADVOCATES) AND : M/s.RAILWAY HOUSE BUILDING CO-OPERATIVE SOCIETY LTD., No.197/B, M.G.COLONY BENGALURU-560 023 ...RESPONDENT (COMMON) (BY SRI.A.SHANKAR & SRI M.LAVA, ADVOCATES) ITA No.460/2016 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED -2- ITA No.460/2016 C/w ITA No.458/2016 C/w ITA No.461/2016 29/04/2016 PASSED BY ITAT, BENGALURU IN ITA NO.1343/BANG/2014 FOR ASSESSMENT YEAR 2014-2015. ITA No.458/2016 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 29/04/2016 PASSED BY ITAT, BENGALURU IN ITA NO.1339/BANG/2015 FOR ASSESSMENT YEAR 2009-2010. ITA No.461/2016 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 29/04/2016 PASSED BY ITAT, BENGALURU IN ITA NO.1344/BANG/2015 FOR ASSESSMENT YEAR 2013-2014. THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, ACTING CHIEF JUSTICE DELIVERED FOLLOWING: JUDGMENT Ag.CJ (Oral): Learned Counsel appearing for appellants fairly submits that question raised in these appeals is answered against appellants by this Court in Commissioner of Income Tax & another v. M/s Karnataka State Judicial Department Employees House Building Co-operative Society Limited [ITA No.1260/2006 (DD 10.03.2010)]. appeals are accordingly dismissed. Appeals dismissed. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE Yn. Commissioner of Income-tax, TDS, Bengaluru / Income-tax Officer, TDS, Ward-3(1), Bengaluru v. Railway House Building Co-operative Society Ltd