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./731 OF 201 BEI|WEEN 1.THE PR. COMMISSIONER OF INCOME-TAX |CENTRAL CIRCLE,CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD,BENGALURU - 560 OO1.BENGALURU - 560 OO1. 2.THE DEPUTY COMMISSIONER OF INCOME-TAXCENTRAL CIRCLE - 2(1), CENTRAL CIRCLE - 2(1), C.R. BUILDING,QUEENS ROAD,BENGALURU - 560 OOL.... APPELLANTS (BY SRI K. V. ARAVIND, ADVOCATE) AND" SRI I. YERRISWAMY| 25 WARD,NEAR SANTOSH BRILLIANT SCHOOL, HOSPET - 583 JZOl1. ... RESPONDENT (BY SRI SRIYUTHS V. CHANDRASHEKAR ANDSRI M. LAVA, ADVOCATES)| THIS|INCOMETAXAPPEAL|[S|FILEDUNDER|SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING|OUT OF ORDER DATED 25.04.7018 PASSED IN ITANO.1023/BANG/2015, FOR THE ASSESSMENT YEAR 2009-2010,PRAYING TO)FORMULATETHE|SUBSTANTIAL|QUESTIONS OF LAW STATED ABOVE AND ALLOW THE}APPEAL AND SET ASIDE THE ORDER PASSED BY THE.INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITANO.1023/BANG/2015 DATED 25.04.2018 AND CONFIRM|THE|ORDER.OF|THE|APPELLATECOMMISSIONER|CONFIRMING THE ORDER PASSED BY THE DEPUTY.COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(1),|BENGALURU, OK OOK THIS INCOME TAX APPEAL COMING ON FOR ORDERSTHIS|DAY,RAVI.MALIMAIHJo,|DELIVEREDTHE|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 theassessee of being heard. | 2).On merits, we are of the view that the orderpassed 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 RskK/- Sd/-| JUDGE