Learned Senior Advocate Shri Chythanya K.k v. Nc: 2025:Khc:8938-Dbita

Digitally signedby SHAKAMBARILocation: HIGHCOURT OFKARNATAKA NC: 2025:KHC:8938-DBITA No. 37 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3 DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 37 OF 2022 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, (CIT)(A) 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU 560 095. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1(2)(2) PRESENT ADDRESS, DCIT, CIRCLE -1(1)(1), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU 560 095. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, ADVOCATE FOR SRI. M. DILIP, ADVOCATE) AND: M/s. SOBHA CITY E 106, SUNRISE CHAMBERS, 22, ULSOOR ROAD, ULSOOR, BENGALURU 560 042, PAN …RESPONDENT (BY SRI. CHYTHANYA K.K., SENIOR COUNSEL FOR SRI. SHARATH S., ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/04/2021 PASSED IN ITA NO.2936/BANG/2018, FOR THE ASSESSMENT YEAR 2014-2015 AND ETC. THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned Senior Advocate Shri Chythanya K.K., appearing on behalf of Shri Sharath S., learned advocate on record for the respondent-Assessee submits that the subject matter of this appeal is substantially similar to the one treated by a co-ordinate bench of this Court in ITA No.392/2018 a/w ITA No.170/2019 (Pr. Commissioner of Income Tax-7 and another Vs. M/s Texport Overseas Pvt. Ltd., D.D. 12.12.2019) decided against the Revenue and in favour of the Assessee of the kind. He further submits that by operating the rule of parity that like cases should be treated alike, this appeal should meet the same fate. 2. Despite some submission being made by the learned Senior Panel Counsel appearing for the Revenue, we are not in a position to differentiate the fact matrix of the co-ordinate case with the one at hand, even in respect of law. In the above circumstances, this appeal is liable to be dismissed and accordingly it is, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE YN List No.: 1 Sl No.: 34 CT:SNN