Ita/217/2015 Of The Commissioner Of Income-Tax v. M/S Alpha Design

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATLBD THIS THE 1 DAY OF SEPTEMBER, 2015 PRESENT. THE HON’BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE B MANOHAR| ITA No.217/2015 © BETWEEN: 1.THERE COMMISSIONER OF INCOME-TAC R BUILDING, QUEENS ROAD.BANGALORE,C R BUILDING, QUEENS ROAD.BANGALORE,2THER DBPUTY COMMISSIONER OFINCOME-TAX, CIRCLE -11(1)RASHTROTHANA BHAVANNRUPATHUNGA ROADBANGALORE.. APPELLANTSINCOME-TAX, CIRCLE -11(1)RASHTROTHANA BHAVANNRUPATHUNGA ROADBANGALORE.. APPELLANTS (BY SRI K V ARAVIND a/w SRI G KAMALADHAR, ADVs.) AN]: M/s. ALPHA DESIGNTECHNOLOGIES PVT. LTD.,No.24, 12 FLOOR, SERVICEROAD, DOMLUR 2 STAGEEXTENSION, INDIRANAGARBANGALORE|PAN : AABCA 3323P RESPONDENT THIS JTA IS FILED UNDER SECTION 260A OF.INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED)22.01.2015 PASSED IN ITA No.1384/BANG/2013 FOR THE|ASSESSMENT YRBAR 2007-2008 PRAYING TO FBFORMULATHE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE|AND ALLOW THER APPEAL AND SEHKT ASIDE THER ORDPASSED BY THE INCOME-TAX APPELLATE TRIBUNAL,|BANGALORE IN ITA No.1384/BANG/2013 DATED 22.01.2015|CONFIRMING|THE.ORDER.OC)THE.APPELILATECOMMISSIONER AND CONFIRM THER ORDER PASSED BYTHE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE —1171), BANGALORE. | THIS [TA COMING ON BOR ADMISSION THIS|DAY,VINEET SARAN,, J.,DELIVERED THER FOLLOWING- JUDGMENT This appeal has been filed by the Revenue challenging the orderof the Tribunal. Brief facts of the case are that challenging the order of theAssessing Officer wherein the benefit of depreciation was awarded,the Revenue filed an appeal before the Tribunal, whereby the Tribunaldirected the Assessing Officer to allow the claim of the assessee tocertain extent for two assessment years, 2U07-08 and 2008-09 as therevenue expenditure and depreciation on certain amount. The Tribunal has given certain directions after considering the facts and circumstances of the case, which does not call for interference and thus no substantial question of law arises in this appeal fordetermination by this Court. Accordingly, the appeal is dismissed. bkm Sd/-JUDGE Sd/-|JUDGE