Ita/633/2015 Of The Commissioner Of Income Tax v. M/S The Shamrao Vithal

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH DATED THIS THE 4 DAY OF JULY 2016 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’‘BLE MRS. JUSTICE RATHNAKALI.T.A. NO.633/2015 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX, TDS, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJAI-GOA-403001L.| 2. THE INCOME-TAX OFFICER, TDS WARD, C.R BUILDING, ANNEXE, P.B.ROAD, NAVANAGAR, HUBBALLI-580025. APPELLANTS (BY SRI Y.V.RAVIRAJ, ADV. FOR SRI ARAVIND K.V., ADVOCATE) AND: M/S. THE SHAMRAO VITHALCO-OPERATIVE BANK LITD.,GROUND FLOOR,SATELLITE SPACE AGE COMPLEX,KOPPIKAR ROAD, HUBLI.PAN: AAAAT QO1//C RESPONDENT THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAXACT, 1961, ARISING OUT OF ORDER DATED 30.06.2015 PASSEDIN|ITANO.677/BANG/2015,FOR.THE|ASESSMENT|YEAR2013-2014.PRAYING TO)FORMULATETHE|SUBSTANTIALQUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALOREIN ITA NO.677/BANG/2015 DATED 30.06.2015 AND CONFIRMTHE ORDER OF THE APPELLATE COMMISSIONER CONFIRMINGTHE ORDER PASSED BY THE INCOME TAX OFFICER, TDS WARD,HUBBALLL. THISTTACOMINGONFOR.ORDERSTHISDAY,H.G. RAMESH J.TDELIVERED THE FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral)" This appeal is listed for orders re.non-compliance ofoffice objections raised on the appeal. However, learnedcounsel appearing for the appellants fairly submits that thequestion of law raised in this appeal is answered against theappellants in ITA Nos.100047/2015 and 100048-49/2015(D.D. 16.12.2015), and hence, this appeal is liable to bedismissed. Accordingly, the appeal is dismissed. Appeal dismissed. Sd/-JUDGE Sd/-JUDGE KMS