By Sri K v. Aravind, Advocate

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE O/ DAY OF JANUARY, 2019. BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND| THE HON’BLE MR. JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.2/724 OF 200 BEI|WEEN 1.THE COMMISSIONER OF INCOME-TAXCc. R. BUILDINGAl l|LAVAMANGALURU. 2).THE ASSISTANT COMMISSIONER OF INCOME-TAXHQ, MANGALURU.,HQ, MANGALURU., ...APPELLANTS (BY SRI K. V. ARAVIND, ADVOCATE) AND= K. THUKARAM SHENOY,DOOR NO.5-/5-681 OF8NO.202, K. K. APARTMENTS|KODIALBALL|MANGALURU.. ... RESPONDENT THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF ORDER DATED 24.01.2005 PASSED IN INCOME TAX.APPEAL NO.3606/BANG/2004, FOR THE ASSESSMENT|YEAR2001-2002,PRAYING TOFORMULATETHE|SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE;|ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED.BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURUIN INCOME TAX APPEAL NO.3606/BANG/2004 DATED.24.01.7005 CONFIRMING THE ORDER OF THE APPELLATE.COMMISSIONER AND CONFIRM THE ORDER PASSED BY.|THEASSISTANTCOMMISSIONEROF|INCOMETAX,MANGALURU AND TO PASS SUCH OTHER SUITABLE|ORDERS AS THIS HON BLE COURT DEEMS FIT TO GRANT|IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE.INTEREST OF JUSTICE AND EQUITY. OK OOK THIS INCOME TAX APPEAL COMING ON FOR ORDERSTHIS|DAY,RAVI.MALIMAIHJo,|DELIVEREDTHE|FOLLOWING: JUDGMENT Tne learned Counsel for the appellants submit tnatthe substantial question of law that arises for consideration in this appeal is covered by the judgment of this Court in)the case of COMMISSIONER OF INCOME TAX AND!ANOTHER Vs. SRI P.SURENDRA PRABHU In ITA No.189 Ot 2005 connected with ITA No.75 of 2OOS decided on!21.09.2005, wherein it is held against the revenue.Hence, he pleads tnat the appeal be dismissed. 2.Tne submission of the learned counsel! for tneappellants is placed on record. The appeal is accordingly disposed off. Sd/-.JUDGE Sd/-JUDGE *pgn/-—