IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 22ND DAY OF JANUARY 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE RAVI V. HOSMANI ITA No.376/2015 C/w ITA No.375/2015 BETWEEN: 1. Commissioner of Income-tax, LTU, JSS Tower s BSK III Stage, Bangalore 560 085 2. Joint Commissioner of Income Tax, LTU, JSS Tower s BSK III Stage, Bangalore 560 085 ...APPELLANTS (COMMON) (BY SRI. K.V. ARAVIND, ADVOCATE ) AND: M/s Vijaya Bank, No. 41/2, M.G.Road, Bangalore,- 560 085 PAN: AAACV 4791J RESPONDENT (COMMON) (BY SRI. BALARAM R RAO, ADVOCATE) 2 THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260- OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.02.2015 PASSED IN ITA NO.578/BANG/2012 AND ITA NO.653/BANG/2012 RESPECTIVELY FOR ASSESSMENT YEARS 2008-2009. THESE APPEALS COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Sri. K.V. Aravind, learned counsel for revenue. Sri. Balaram R Rao, learned Counsel for respondent. These appeals, under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act for short) have been filed by revenue which were admitted by Bench of this Court vide order dated 27.11.2015 on following substantial question of law: Whether on facts and in circumstances of case, Tribunal is right in law holding that provisions of section 115JB of Act are not applicable to banking companies? 2. It is common ground that substantial question of law framed in these appeals have already been answered by us 3 vide judgment dated 16.01.2020 and 17.01.2020 passed in ITA No.18/2014 and ITA No.97/2010. 2. In view of aforesaid submissions, substantial question of law framed in these appeals are answered in terms of judgment dated 16.01.2020 and 17.01.2020 passed in ITA No.18/2014 and ITA No.97/2010 respectively. Accordingly, appeals are disposed of. Sd/- JUDGE Sd/- JUDGE Psg Commissioner of Income-tax LTU, Bangalore / Joint Commissioner of Income-tax LTU, Bangalore v. Vijaya Bank