Ita/100033/2017 Of The Pr. Commissioner Of Income Tax v. M/S Trident Minerals (100% Eou)

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 10 DAY OF OCTOBER, 2018 PRESENT THE HON’BLE MR. JUSTICE B.VEERAPPA AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A.No.100033/2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, SEDAM ROAD, KALABURGI. SEDAM ROAD, KALABURGI. 2. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I,BALLARI. CIRCLE-I,BALLARI. ...APPELLANTS (BY SRI Y.V.RAVIRAJ, ADVOCATE) AND: M/S TRIDENT MINERALS (100% EOU), NO.811/2, NH-63, HOSPET ROAD, BALLARI. AAFFT0920R. ...RESPONDENT (BY SRI M.V.SESHACHALA, SR. COUNSEL FOR SRI H.R.KAMBIYAVAR, ADVOCATE) SRI H.R.KAMBIYAVAR, ADVOCATE) THIS APPEAL IS FILED ITA FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'A' BENGALURU DATED:21.04.2017 IN 33(BANG) 2016 FOR THE ASSESSMENT YEAR 2011-12 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-1, BELLARY IN THE INTEREST OF JUSTICE AND EQUITY. THIS APPEAL COMING ON FOR FINAL HEARING THIS DAY, B.VEERAPPA J., DELIVERED THE FOLLOWING: JUDGMENT Both the counsel for the parties to the lis submit that issue involved in the present appeal is already considered and answered in the case of the Commissioner of Income Tax V/s. M/s. Trident Minerals (100% EOU) made in ITA.No.100029/2014, disposed off on 10.10.2018. The said submission is placed on record. In view of the above, the present ITA is also disposed off on the same terms. Sd/- JUDGE Sd/- JUDGE