M/S. Kids Kemp.rep. By Its v. Melwanipresently Office At 97Kempfort Terraceold Airport Roadbengaluru

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE JZ6TH DAY OF AUGUST 2071 PRESENT| THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR.I1T.A. NO.890 OF 2017 BEITWEEN M/S. KIDS KEMP.REP. BY ITS PARTNER.SRI. RAVI. V. MELWANIPRESENTLY OFFICE AT #97KEMPFORT TERRACEOLD AIRPORT ROADBENGALURU-56001 /PAN: AABFK699 3K — APPELLANT| (BY SRI. A. SHANKAR, SR. COUNSEL A/W_SRI. BHAIRAV KUTTAIAH, ADV.) AND THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1(2)(1), BMTC BUILDING.80 FEET ROAD|KORAMANGALA, 6TH BLOCKBANGALORE-560095, ~.. RESPONDENT> (BY SRI. SANMATHI E.I. ADV., FORSRI. ARAVIND K.V. ADV.,) | THIS I.T.A. IS. FILED UNDER SECTION 260-A OFI.L.T.ACT, 1961 ARISING OUT OF ORDER DATED 06.07.201PASSED IN CO NO.80 TO 82/BANG/2016 (IN ITA NO.1034TO 1036/BANG/2016, FOR THE ASSESSMENT YEAR 2008-09TO 2010-11 (VIDE ANNEXURE-A), PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OFTHE APPELLANT. I]. ALLOW THE APPEAL AND SET ASIDE THE FINDINGS|TO THE EXTENT AGAINST THE APPELLANT IN THE ORDERPASSED BY THE INCOME TAX APPELLATE TRIBUNAL,BENGALURU BENCH ‘C BENGALURU IN CO NO.80 TO82/BANG/2016 (IN ITA NO.1034 TO 1036/BANG/2016)DATED 6.7.2017 FOR THE ASSESSMENT YEARS 2008-09 TO2010-11 (VIDE ANNEXURES-A) & ETC, THIS I.T.A. COMING ON FOR HEARING, THIS DAY,ALOK ARADHE J.,DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260-A of the Income TaxAct, 1961 (hereinafter referred to as ‘the Act’, for short) has|been filed by the revenue. The subject matter of the appealpertains to tne Assessment Years 2008-09 to 2010-11. Theappeal was admitted by a Bench of this Court on thefollowing substantial question of law: “Whether the Tribunal was Justified in law in.Stating that, since the issue on merit nas beendecided in favour of the appellant tne crossobjection nave became infructuous and dismissed. as such on the facts and circumstances of thecase?" 2. In view of the judgment passed in ITA Nos.8/2019,.9/2019 and 10/2019, the substantial question of law framed|in this appeal Nas rendered academic. Therefore, the appeal is disposed of witn liberty to theassessee to revive the same if occasion so arises. Sd/-JUDGE Sd/-JUDGE RV