-1- ITA No.110/2016 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 24TH DAY OF OCTOBER 2017 PRESENT HON BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND HON BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.110/2016 BETWEEN : COMMISSIONER OF INCOME TAX (EXEMPTIONS) MANGALORE ...APPELLANT (BY SRI E.I.SANMATHI, ADVOCATE) AND : M/S. MANGALORE URBAN DEVELOPMENT AUTHORITY URVA STORES ASHOKNAGAR MANGALORE 570 006 ...RESPONDENT (BY SRI S.PARTHASARATHI, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO DECIDE FOREGOING QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 15.05.2014 IN ITA NO.170/BANG/2013 PASSED BY ITAT, BENGALURU BENCH , BENGALURU. THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, ACTING CHIEF JUSTICE DELIVERED FOLLOWING: -2- ITA No.110/2016 JUDGMENT Ag.CJ (Oral): 1. Heard. In interest of justice, delay of 119 days in filing appeal is condoned. I.A.No.1/2016 is allowed accordingly. 2. Learned counsel appearing for appellant fairly submits that question raised in this appeal is answered against appellant by this Court in Director of Income Tax (Exemption) vs. Karnataka Industrial Area Development Board [ITA No.261/2013 (DD 07.11.2014)]. appeal is accordingly dismissed. Appeal dismissed. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE hkh. Commissioner of Income-tax (Exemptions), Mangalore v. Mangalore Urban Development Authority