T By : Sr R By : Rg C By v. M/S Karnataka Emta Coal Mines Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF FEBRUARY, 2024 PRESENT THE HON'BLE MR. JUSTICE KRISHNA S. DIXIT AND THE HON' BLE MR. JUSTICE G. BASAVARAJA INCOME TAX APPEAL NO. 341 OF 2023 BETWEEN 1 . THE PR. COMMISSIONER OF INCOME- TAX, 5 FLOOR, BMTC BUILDING, 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095 2 . THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), PRESENT ADDRESS DCIT, CIRCLE-4(3)(1), 2 FLOOR, CIRCLE-4(1)(1), PRESENT ADDRESS DCIT, CIRCLE-4(3)(1), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, 80 FEET ROAD, KORMANGALA, BENGALURU-560095 (By Sri. : SUSHAL TIWARI , ADVOCATE) ... APPELLANT/S AND 1 . M/S KARNATAKA EMTA COAL MINES LTD., FLAT NO.104, NO.3, FLAT NO.104, NO.3, MAGRATH ROAD, BENGALURU-560025 PAN: AACCK 4112G ... RESPONDENT/S The advocate for the appellant has filed the above ITA / Income Tax Appeal Under Sec.260-A of Income Tax Act 1961, Praying that this Hon’ble Court may be pleased to: 1. Formulate the substantial questions of law stated above. 2. Allow the appeal and set aside the order passed by the Income- Tax Appellate Tribunal, Bengaluru in ITA No. 2139/Bang/2018 dated:14.11.2022 for Assessment Year 2014-2015 Annexure – C and confirm the order of the Appellate commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Circle – 4(3)(1), Bengaluru. dated:14.11.2022 for Assessment Year 2014-2015 Annexure – C and confirm the order of the Appellate commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Circle – 4(3)(1), Bengaluru. 3. To pass such other suitable orders as this Hon’ble Court deems fit to grant in the facts and circumstances of the case in the interest of justice and equity. fit to grant in the facts and circumstances of the case in the interest of justice and equity. This Income Tax Appeal coming on for orders this day, the Court made the following Order. ORDER Steps to be taken within two weeks, failing which, the appeal itself stands rejected. Sd/- JUDGE Sd/- JUDGE NOTE: Vide Court order dated 05.02.2024, office objections are not complied with, hence appeal stands rejected. COPY Sd/- ASSISTANT REGISTRAR T By : SR R By : RG C By : VS Ty dt : 01.08.2024 C.dt : 02.08.2024