Ita/100009/2018 Of The Pr Commissioner Of Income Tax v. The Belgaum District Central

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 15 DAY OF JUNE, 2018 PRESENT THE HON’BLE MR. JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD ITA NO.100009/2018 BETWEEN: 1. THE PR COMMISSIONER OF INCOME TAX DR.B.R.AMBEDKAR VEEDHI DR.B.R.AMBEDKAR VEEDHI OPP: CIVIL HOSPITAL, BELAGAVI 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BELAGAVI …APPELLANTS (BY SRI. Y.V.RAVIRAJ, ADVOCATE) AND: THE BELGAUM DISTRICT CENTRAL CO OPERATIVE BANK LTD, OPP.CENTRAL BUS STAND, BELAGAVI …RESPONDENT (BY SRI. ASHOK A. KULKARNI & SRI. H.R.KAMBIYAVAR, ADVOCATES FOR R1) THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.81/PAN/2017, DATED 08.09.2017 AND CONFIRM THE ORDER DATED 06.03.2015 PASSED BY THE ASST.COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-2, BELAGAVI FOR THE ACADEMIC YEAR 2012-2013 AND ETC. THIS APPEAL COMING ON FOR ORDERS THIS DAY, L.NARAYANA SWAMY J., DELIVERED THE FOLLOWING: JUDGMENT Heard the learned counsel for both the parties. 2. The learned counsel for appellants submits that this appeal is covered by the judgment of this Court in I.T.A. No.100040/2017 dated 19.02.2018. This Court has referred I.T.A. No.100039/2017 disposed of on 29.01.2018 to dispose off ITA No.100040/2017, since it involved the same issue. In view of the same, this appeal is also disposed off in terms of I.T.A. No. 100040/2017. Sd/- JUDGE Hmb Sd/- JUDGE