By Sri K v. Aravind, Advocate

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 18 DAY OF MARCH, 2019 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT| INCOME TAX APPEAL NO.732 OF 2018 BETWEEN: 1.THE PR. COMMISSIONER OF INCOME-TAX |CENTRAL CIRCLE, C.R. BUILDING,CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 OOL. 2.THE DEPUTY COMMISSIONER OF INCOME-TAXCENTRAL CIRCLE - 2(1), CENTRAL CIRCLE - 2(1), C.R. BUILDING,QUEENS ROAD,BENGALURU - 560 OO1. _.. APPELLANTS (BY SRI K. V. ARAVIND, ADVOCATE) AND" SRI I. YERRISWAMY|25 WARD,NEAR SANTOSH BRILLIANT SCHOOL,HOSPET - 583 JZO1. | ... RESPONDENT| (BY SRI M. LAVA, ADVOCATE) THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING|OUT OF ORDER DATED 25.04.7018 PASSED IN ITANO.1024/BANG/2015, FOR THE ASSESSMENT YEAR 2010-2011,PRAYING TO|FORMULATETHE|SUBSTANTIAL|QUESTIONS OF LAW STATED ABOVE AND ALLOW THE}APPEAL AND SET ASIDE THE ORDERS PASSED BY THE.INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITANO.1024/BANG/2015 DATED 25.04.2018 AND CONFIRM|THE|ORDER.OF|THE|APPELLATECOMMISSIONER|CONFIRMING $THE ORDER PASSED BY THE DEPUTYCOMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1),|BENGALURU, AK AK THIS INCOME JTAXK APPEAL COMING ON FOHEARING ON INTERLOCUTORY APPLICATION THIS DAY,RAVI MALIMATH J., DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by the order passed by the Tribunal, theassessee has filed this appeal. In terms of the said order, |the matter was remitted to the Assessing Officer to re-examine the issue by affording an opportunity to tne.assessee of being heard. 2.On merits, we are of the view that the order|passed by the Tribunal is just and proper. It is only.granting an opportunity to the assessee of being heard. Hence, we do not find any substantial question of law that.arises for consideration. Hence, this appeal is dismissed. Sd/-|JUDGE Sd/- |JUDGE RskK/-