Ita/397/2014 Of The Commisioner Of Income-Tax v. M/S Essar Digitronics Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26 DAY OB RFRBEBRUARY 201 PRESENT THE HON’BLE MR.JUSTICE VINEET SARAN AND THE HON’BLE MRS.JUSTICE S SUJATHA ITA NO.397/2014 BETWEHRE 1.THE COMMISSIONER OF INCOME-TAX.C.R.BUILDING,C.R.BUILDING, QUEENS ROAD,BANGALORE.BANGALORE. 2.THER DEPUTY COMMISSIONER OF INCOME-TA CRIRCLE-11(5),CRIRCLE-11(5), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD,|BANGALORE.BANGALORE. .. APPELLANTS.) (BY SRI K V ARAVIND, ADV.) AND: M/S ESSAR DIGITRONICS PVT. LTD.,Al, ESSAE INDUSTRIAL ESTATE,NO.62/3, BEGUR HOBLI ROAD, BOMMANAHALLI, BANGALORE-560 068. .. RESPONDENT THIS APPEAL IS FILED THE ITA / INCOME TAX!APPEAL UNDER SEC.260-A OF INCOME TAX ACT 19061,ARISING OUT OF ORDER DATED:20/03/2014 PASSED IN ITANO. 1084/BANG/2013, FOR THE ASSESSMENT YEAR 2008-2009PRAYING TO 1). FORMULATE THE SUBSTANTIAL QUESTIONSOF LAW STATED ABOVE AND EIC. THIS APPEAL COMING ON FOR ADMISSION, THIS DAY,VINEET SARAN]., DELIVERED THE FOLLOWING: JUDGMENT Heard Sri K.V.Aravind, learned Counsel appearing forthe appellants and perused the record. 2. In our considered view, questions involved in thepresent appeal are fully covered by the Division Benchjudoment of this Court rendered in W.A.No.4077/2013 (T-IT)between the Commissioner of Income Tax and M/s.SpectrumConsultants India Pvt. Ltd., decided on 9[9:]December 2013. |Learned Counsel for the appellants also does not dispute this|position. As such, no substantial question of law arises in this.matter. 3. The appeal is accordingly dismissed. JT/- SD /- JUDGE SD /- JUDGE|