The Commissioner of Income-tax Central Circle, Bangalore / The Dy. Commissioner of Income-tax Central Circle-1(1), Bangalore v. Prestige Estate Projects Ltd
[Citation -2020-LL-0605-9]

Citation 2020-LL-0605-9
Appellant Name The Commissioner of Income-tax Central Circle, Bangalore / The Dy. Commissioner of Income-tax Central Circle-1(1), Bangalore
Respondent Name Prestige Estate Projects Ltd.
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 05/06/2020
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags substantial question of law
Bot Summary: Mr. Ashok A.Kulkarni, learned counsel for the respondent. This appeal under Section 260A of the Income Tax Act, 1961, was admitted by the Bench of this Court vide order dated 29.06.2011 to consider the substantial questions of law as framed in ITA.No. When the matter was taken up today, learned counsel for the appellants has stated that the substantial question of law No.1 does not arise for consideration in this appeal. It is further stated that the substantial question of law Nos.2 and 3 are covered by a decision of this Court dated 05.05.2020 rendered in ITA.No. The aforesaid submission is not disputed by the learned counsel for the respondent. In view of the aforesaid submission and for the reasons assigned in the judgment dated 05.05.2020 passed in ITA.No.


-1- IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 5TH DAY OF JUNE, 2020 PRESENT HON BLE MR.JUSTICE ALOK ARADHE AND HON BLE MR.JUSTICE HEMANT CHANDANGOUDAR INCOME TAX APPEAL No.62/2011 BETWEEN: 1. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R BUILDING, QUEENS ROAD, BANGALORE. 2. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE -1 (1), C.R BUILDING, QUEENS ROAD, BANGALORE. APPELLANTS (BY SRI DILIP, ADVOCATE FOR SRI K.V.ARAVIND, ADVOCATE) AND: M/S. PRESTIGE ESTATE PROJECTS LTD., FALCON HOUSE, MAIN GUARD CROSS ROAD, BANGALORE. ... RESPONDENT (BY SRI ASHOK A.KULKARNI, ADVOCATE) -2- THIS INCOME TAX APPEAL FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 IS ARISING OUT OF ORDER DATED 30.09.2010 PASSED IN ITA.NO.184/BANG/2010 FOR ASSESSMENT YEAR 2006-2007 PRAYING THAT THIS HON BLE COURT MAY BE PLEASED TO (I) FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN (II) ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY ITAT, BANGALORE IN ITA NO.184/BANG/2010 DATED 30.09.2010 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE, IN INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL COMING ON FOR HEARING THIS DAY, ALOK ARADHE, J., DELIVERED FOLLOWING: JUDGMENT Mr. Dilip on behalf of Mr. K.V.Aravind, learned counsel for appellants. Mr. Ashok A.Kulkarni, learned counsel for respondent. This appeal under Section 260A of Income Tax Act, 1961, was admitted by Bench of this Court vide order dated 29.06.2011 to consider substantial questions of law as framed in ITA.No.84/2010. -3- 2. When matter was taken up today, learned counsel for appellants has stated that substantial question of law No.1 does not arise for consideration in this appeal. It is further stated that substantial question of law Nos.2 and 3 are covered by decision of this Court dated 05.05.2020 rendered in ITA.No.84/2010. 3. aforesaid submission is not disputed by learned counsel for respondent. 4. In view of aforesaid submission and for reasons assigned in judgment dated 05.05.2020 passed in ITA.No.84/2010, appeal is dismissed. Sd/- JUDGE Sd/- JUDGE PB Commissioner of Income-tax Central Circle, Bangalore / Dy. Commissioner of Income-tax Central Circle-1(1), Bangalore v. Prestige Estate Projects Ltd
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