Ita/166/2014 Of The Commissioner Of Income Tax v. Bangalore International Airport Ltd
High Court
13 Mar 2015 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/166/2014 Of The Commissioner Of Income Tax v. Bangalore International Airport Ltd
Date of order
13 Mar 2015
Assessment year(s)
2009-2010
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/166/2014 Of The Commissioner Of Income Tax v. Bangalore International Airport Ltd, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13 DAY OF MARCH 2015|
PRESENT
THE HON'BLE MR. JUSTICE VINEET SARAN
AND|
THE HON’BLE MRS. JUSTICE S.SUJATHA
ITA NO 166 OF 2014
BETWEHR
1.THER COMMISSIONER OF|INCOME TAX, TDSNO.59, HMT BHAVANA FLOOR, BELLARY ROADGANGANAGAR, BANGALORE.INCOME TAX, TDSNO.59, HMT BHAVANA FLOOR, BELLARY ROADGANGANAGAR, BANGALORE.
2.THER INCOME-TAX OFFICERWARD-16(2)NO.59, HMT BHAVAN:A FLOOR, BELLARY ROADGANGANAGAR, BANGALORE. |.. APPELLANTS
(BY SRI. K V ARAVIND, ADV.)
AND
1.BANGALORE INTERNATIONAL AIRPORT LID.ADMINISTRATION BLOCK, I BLOCK,DEVANAHALLI,BANGALORE-560 300.
~~RESPONDENT.
THIS ITA IS FILED UNDER SKC.260-A OF INCOME TAX.ACT 1961, ARISING OUT OF ORDER DATED: 07/11/2013 PASSED|IN ITA NO.732/BANG/2012 FOR THE ASSESSMENT YEAR 2009-2010|PRAYINGTO.1)FORMULATE.THESUBSTANTIAL
QUESTIONS OF LAW STATED ABOVE 2.ALLOW THE APPEAL|AND SET ASIDE THE ORDER PASSED BY THE ITAT,|BANGALORE IN ITA NO.732/BANG/2012 DATED 7.11.2013 AND|CONFIRM THR ORDER OF THER APPELLATE COMMISSIONERCONFIRMING JFTHR ORDER PASSED BY THR INCOME TAOFFICER, WARD-16(2), BANGALORE.
THIS ITA COMING ON FOR ORDERS THIS DAY, |VINEFFT SARAJj.DELIVERED THR FOLLOWING:
JUDGMENT
In view of Instruction No.3/11issued by the Central Boardof Direct Tax (CBDT), since the tax effect in this case is belowRs.10 lakhs, this appeal would not be maintainable. Accordingly, theappeal isdismissed.of Direct Tax (CBDT), since the tax effect in this case is belowRs.10 lakhs, this appeal would not be maintainable. Accordingly, theappeal isdismissed.
TL|
Sd/-
JUDGE
Sd/-JUDGE
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