Ita/592/2013 Of Commissioner Of Income Tax-Iii v. M/S. Manhattan

IN THB HIGH COURT OF KARNATAKA AT BANGALOREDATED THIS THE 23[rd]DAY OF JUNE 2014 PRESENT THR HON BLE MR. JUSTICE N. KUMAR. AND THR HON’BLE MRS. JUSTICBK B MANOHARITA No.592 OF 2013 BETWEEN; 1.Commissioner of Income Tax-Ill, Central Revenue Buildings,Queens Road, Bangalore-560 OO1. 2.Income-Tax Officer of Income Tax, Ward-12(1), Bangalore. _APPBLLANTS (By Sri E I Sanmathi, Advocate) AND: M/s.Manhattan Associates (India)Dev Centre Pvt. Ltd, No.172, EPIPZone, Whitefield RoadBangalore... RESPONDENT (ByM/s.Subbaraya|AtyarPadmanabhan.andsmt.Ramamani, Advs.) -Q-O-O-O-O- This ITA is filed under Section 260-A of I.T. Act,|1961 arising out of Order dated 28.06.2013 passed inITA No.1292/Bang/2012 for the Assessment year 2008- O9 praying to decide the foregoing question of law andor such other questions of law as may be formulated bythis Court and to set aside the appellate order dated28.6.2013 passed by the ITAT, B’ Bench, Bangalore inAppealproceedings|ITANo.1292/Bang/2012forAssessment year 2008-09. This appeal coming on for admission this day,|N,KUMAR, J.delivered the following:- JUDGMENT These are revenue appeals against the orderpassed by the Tribunal. 2 |The Tribunal has decided the question infavour of the assessee relying on the judgment of thisCourt in the case otfCIT and another .vs. Tata EILxs1 Limited [204 Taxman 321).Therefore, no substantial|question of law do arise for consideration in this appealas the question is already settled by this Court. 3.|However, it iS Submitted that against thesaid judgment the Revenue has preferred an appeal tothe Apex Court and it is pending consideration. TheAssessing Authority may pass consequential orders alter taking note of the judgment of the Apex Court tobe passed in the appeal preferred against the said case.| 4Accordingly, this appeal is disposed olf.Sd/-|JUDGE.Sd/-.JUDGE.*alb/-.