Ita/484/2018 Of Pr Commissioner Of Income Tax v. M/S Rajesh Exports Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURUON THE 20 DAY OF NOVEMBER, 20138 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND| THE HON'BLE MR.JUSTICE K.NATARAJAN | INCOME TAX APPEAL NO.484 OF 2018 BETWEEN: 1.PRINCIPAL COMMISSIONER OF INCOME TAX C.R.BUILDINGS QUEENS ROAD,BENGALURU.BENGALURU. 2.THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(4), BENGALURU. _.. APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND= M/S. RAJESH EXPORTS LIMITEDNO.4, BATAVIA CHAMBERS,K.R.ROAD, K.P.WEST, | BENGALURU - 560 OOL. ... RESPONDENT| THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING|OUT OF ORDER DATED 31.05.2016 PASSED IN ITA.NO.858/BANG/2010, FOR THE ASSESSMENT YEAR 2005-2006, VIDE ANNEXURE-A, PRAYING TQ; DECIDE THE|FOREGOING QUESTION OF LAW AND / OR SUCH OTHER.QUESTIONS OF LAW AS MAY BE FORMULATED BY THE|COURT AS DEEMED FIT; SET ASIDE THE APPELLATE|ORDER DATED 31.05.2016 PASSED BY THE INCOME TAX.APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU IN APPEAL|PROCEEDINGS|NO,LIANO.858/BANG/2010.DATED31.05.7016FOR)ASSESSMENT|YEAR2005-2006.(PRODUCED AS ANNEXURE-A) AS SOUGHT FOR IN THIS)APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED|FLT. | AK AK THIS INCOME TAX APPEAL COMING ON FOR|ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE|FOLLOWING: ORDER Tne learned counsel for the appellant submits that|the substantial question of law that arises for considerationin the instant appeal has been covered by the Division|Bencn|juagment.Of|tnis|CourtintneCaSe Of|COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE VS.|MOTOROLAINDIA|ELECTRONICS|PRIVATE!LIMIITED.,(2014) 46 TAXMANN.COM 167 (KARNATAKA). C 2). The submission of the learned counsel for the| appellants is placed on record. Tne appeal is accordingly dismissed. SD/- SD/- JUDGE | JUDGE JJ.