Ita/1186/2006 Of The Commissioner Of Income Tax v. M/S Jindal Tractebel Power Co Ltd

Digitally signed byLAKSHMINARAYANNLocation: HighCourt of Karnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3 DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.1186 OF 2006 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX CRNTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX T.D.S., C.R. BUILDING, QUEENS ROAD, BANGALORE. …APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND: 1. M/S JINDAL TRACTEBEL POWER CO. LTD., PO BOX NO.9, VILLAGE AND PO TORANGALU, DISTRICT BELLARY - 583 123 …RESPONDENT (BY SRI SUHAIL DUTT, SR. COUNSEL A/W MISS SEEMA BANSAL, ADV. FOR SRI. T.S. VENKATESH, ADV. FOR C/RESPONDENT.) THIS I.T.A IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 4.5.2006 IN ITA 101/B/99 FOR THE ASSESSMENT YEAR 1997-98. 1. FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE. 2. SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA IN NO.101/B/99 DATED 4.5.2006 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE. THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORALJUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this appeal is substantially similar to the one in ITA No.1184 of 2006, which we have disposed off this day. It hardly needs to be stated that like cases should be treated alike and therefore, whatever order has been made in the cognate case needs to be printed in this appeal as well. In the above circumstances, appeal is dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE lnn List No.: 1 Sl No.: 35.4