Ita/187/2022 Of Pr Commissioner Of Income Tax-3 v. M/S Hindusthan

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14 DAY OF JUNE, 2022 PRESENT THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR.JUSTICE C.M. POONACHA I.T.A NO.187 of 2022 C/W I.T.A No.188 OF 2022 I.T.A NO.187 OF 2022 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3 INCOME TAX-3 BMTC COMPLEX KORAMANGALA BANGALORE. KORAMANGALA BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(2), BMTC COMPLEX KORMANGALA 6 BLOCK BENGALURU. OF INCOME TAX CIRCLE 3(1)(2), BMTC COMPLEX KORMANGALA 6 BLOCK BENGALURU. .…APPELLANTS (BY SHRI. SANMATHI E.I, ADVOCATE) AND: 1. M/s HINDUSTHAN AERONAUTICS LTD., NO.15/1, CUBBON ROAD BANGALORE - 560 001 PAN: NO.15/1, CUBBON ROAD BANGALORE - 560 001 PAN: 2. MINISTRY OF FINANCE DEPARTMENT OF LEGAL AFFAIRS DEPARTMENT OF LEGAL AFFAIRS REP. BY ITS SECRETARY NORTH BLOCK NEW DELHI-110 001 3. MINISTRY OF LAW AND JUSTICE DEPARTMENT OF LEGAL AFFAIRS III FLOOR, 'C' WING LOK NAYAK BHAWAN KHAN MARKET NEW DELHI - 110003. DEPARTMENT OF LEGAL AFFAIRS III FLOOR, 'C' WING LOK NAYAK BHAWAN KHAN MARKET NEW DELHI - 110003. …RESPONDENTS (BY Ms. TANMAYEE RAJKUMAR, ADVOCATE FOR R1; SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE) SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 24/08/2021 PASSED IN ITA NO.84/BANG/2018 AND C.O.29/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS FIT AND ETC. I.T.A NO.188 OF 2022 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3 BMTC COMPLEX KORAMANGALA BANGALORE. KORAMANGALA BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX OF INCOME TAX CIRCLE 3(1)(2), BMTC COMPLEX KORMANGALA 6 BLOCK BENGALURU BENGALURU .…APPELLANTS (BY SHRI. SANMATHI E.I, ADVOCATE) AND: 1. M/s HINDUSTHAN AERONAUTICS LTD., NO.15/1, CUBBON ROAD BANGALORE - 560 001 PAN: AERONAUTICS LTD., NO.15/1, CUBBON ROAD BANGALORE - 560 001 PAN: 2. MINISTRY OF FINANCE DEPARTMENT OF LEGAL AFFAIRS DEPARTMENT OF LEGAL AFFAIRS REP. BY ITS SECRETARY NORTH BLOCK NEW DELHI-110 001 3. MINISTRY OF LAW AND JUSTICE DEPARTMENT OF LEGAL AFFAIRS III FLOOR, 'C' WING LOK NAYAK BHAWAN KHAN MARKET NEW DELHI - 110003. …RESPONDENTS DEPARTMENT OF LEGAL AFFAIRS III FLOOR, 'C' WING LOK NAYAK BHAWAN KHAN MARKET NEW DELHI - 110003. …RESPONDENTS (BY Ms. TANMAYEE RAJKUMAR, ADVOCATE FOR R1; SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE) SHRI. A. SHANKAR, SENIOR ADVOCATE AS AMICUS CURIAE) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 24/08/2021 PASSED IN ITA NO.2492/BANG/2018 AND C.O.30/BANG/2019, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS FIT AND ETC. THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT Shri E.I.Sanmathi, learned Standing Counsel for the appellants and Ms. Tanmayee Rajkumar, learned advocate for respondent No.1 jointly submit that the issues involved in these appeals are similar to ITA No.186/2022. 2. Accordingly, for the reasons recorded in ITA No.186/2022, these appeals stand dismissed. No costs. Sd/- JUDGE Sd/- JUDGE AV