Ita/303/2023 Of The Pr Commissioner Of Income Tax v. M/S Tesco Bengaluru Pvt Ltd

Digitally signedby SHARADAVANI BLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 303 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGLAURU-560 095. 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGLAURU-560 095. 2. THE JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-7, PRESENT ADDRESS DCIT, CIRCLE-7(1)(1), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. Y V RAVIRAJ., SENIOR STANDING COUNSEL & SRI. DILIP M., ADVOCATE) AND: M/S TESCO BENGALURU PVT LTD., 81 AND 82, EPIP AREA, WHITEFIELD, BENGALURU-560 066. PAN: AABCT 8915B. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR., ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 2387/BANG/2019 DATED 04.08.2022 FOR ASSESSMENT YEAR 2015-2016 ANNEXURE D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU AND ETC., THIS ITA COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned Senior Panel Counsel appearing for the respondent submits that already the same order impugned in this appeal is impugned in ITA No.332/2023 and therefore, this duplicate challenge be disposed off as being unnecessary. We agree with this. Ordered accordingly & appeal is disposed off, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE cbc List No.: 1 Sl No.: 24 Sd/- (G BASAVARAJA) JUDGE