Ita/128/2014 Of Commissioner Of Income Tax v. M/S. Sasken Communication

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3 DAY OF JUNE, 2014 PRESENT THE HON’BLE Mr. JUSTICE N. KUMAR AND THE HON’BLE Mr. JUSTICE B. MANOHAR I.T.A. Nos. 128 – 129/2014 BETWEEN : -------------- 1. COMMISSIONER OF INCOME TAX, (APPEALS) III C.R. BUILDING QUEENS ROAD BANGALORE 560 001. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 12(3) BANGALORE. … APPELLANTS (BY Sri. E.I. SANMATHI, ADV.) AND : ------- M/S. SASKEN COMMUNICATION TECHNOLOGIES LTD., No. 139/25, AMARJYOTHI LAYOUT RING ROAD, DOMLUR BANGALORE – 560 071 PAN AAECS 6424R. … RESPONDENT --- THESE I.T.As. ARE FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 TO SET ASIDE THE ORDER DATED 11.10.2013 AND C.O. 72/BANG/2013 FOR THE ASSESSMENT YEAR 2004-05. THESE APPAELS COMING ON FOR ADMISSION THIS DAY, N. KUMAR, J, DELIVERED THE FOLLOWING; J U D G M E N T The revenue has preferred these appeals against the order passed by the Tribunal extending the benefit to the assessee. A perusal of the order impugned shows that the Tribunal has followed the judgment of this Court and granted relief to the assessee. As the aforesaid judgment of the High Court continues to hold good till date, we do not see any substantial question of law which arises for consideration in these appeals as the order passed by the Tribunal is in accordance with the judgment rendered by this Court. No merits. Accordingly, the appeals are dismissed. Sd/- JUDGE. Sd/- JUDGE. LRS.