Ita/304/2018 Of Pr Commissioner Of Income Tax - 6 v. M/S Sterling Commerce

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE JZOTH DAY OF MARCH 2707PRESENT| THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’/BLE MR. JUSTICE M.G.S. KAMALI1T.A. NO.304 OF JZO1 BETWEEN: 1.|PR, COMMISSIONER OF INCOME TAX-6. BMTC COMPLEX, KORAMANGALA BANGALORE. 2.|THE DEPUTY COMMISSIONER OF INCOME TAX | CIRCLE - 12(3), BANGALORE. .... APPELLANTS (BY MR. SANMATHI E.I. ADV.,). AND" M/S. STERLING COMMERCE |SOLUTIONS (INDIA ) PVT LTDNO 4/1, IBC KNOWLEDGE PARK |TOWER 'D LEVEL - 1 |BANNERGATTA ROADBENGALURU - 5600272PAN: AAACY 1364 L (RESPONDENT SERVED UNREPRESENTED) .., RESPONDENT THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX|ACT 1961, ARISING OUT OF ORDER DATED 31.10.2017 PASSEDIN IT(TP)A NO.186/BANG/2014 FOR THE ASSESSMENT YEAR.2009-10, PRAYING TO: (1) DECIDE THE FOREGOING QUESTION OF LAW AND/OR-SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BYTHE HON BLE COURT AS DEEMED FIT.(ii) SET ASIDE THE APPELLATE ORDER DATED 31.10.2017.PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, C BENCH,BENGALURU, LN|APPEAL|PROCEEDINGSNO.IT(TP)ANO.186/BANG/2014 FOR ASSESSMENT YEAR 2009-10 AS SOUGHTFOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS.DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS I.7T.A. COMING ON FOR’ HEARING, THIS’ DAY, |ALOK ARADHE J.,DELIVERED THE FOLLOWING: | JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. None for the respondent.| This appeal under Section 260-A of the Income TaxAct, 1961 (nereinafter referred to as the Act, for snort) nas|been filed by the revenue. The subject matter of the appealpertains to the Assessment Year 2009-10. Tne appeal wasadmitted by a Bench of this Court vide order dated|01.04.2019 on the following substantial question of law: “Whetner on the facts and circumstances ofthe case, tne Tribunal is right in law inairectingAO/TPO-To excludecertain.comparables based on functional dissimilarity|by following its earlier order?” 2. When the matter was taken up today, learnedcounsel for the revenue seeks leave of this Court to urge theaforesaid substantial question of law in ITA No.303/2018.With the aforesaid liberty, the appeal is disposed of. Sd/-JUDGESd/-JUDGE RV