Wa/1036/2023 Of The Pr. Commissioner Of Income Tax v. Mangalore Refinery And Petrochemicals Ltd

Digitally signedby SHARADAVANI BLocation: HIGHCOURT OFKARNATAKA NC: 2025:KHC:2273-DBWA No. 1036 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21 DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA -WRIT APPEAL NO. 1036 OF 2023 (TIT) BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX PANAJI, 2 FLOOR, AAYKAR BHAWAN, E.D.C. COMPLEX, PATTO PLAZA, PANAJI- 403 001. PANAJI, 2 FLOOR, AAYKAR BHAWAN, E.D.C. COMPLEX, PATTO PLAZA, PANAJI- 403 001. 2. THE ASST COMMISSIONER OF INCOME TAX CIRCLE -1(1), MANGALURU, 1 FLOOR, ANNEXE, C.R.BUILDING, ATTAVARA, MANGALURU - 575 001. CIRCLE -1(1), MANGALURU, 1 FLOOR, ANNEXE, C.R.BUILDING, ATTAVARA, MANGALURU - 575 001. …APPELLANTS (BY SRI. Y V RAVIRAJ., ADVOCATE AND SRI. DILIP M.,ADVOCATE) AND: MANGALORE REFINERY AND PETROCHEMICALS LTD.,KUTHETHOOR, P.O. VIA KATIPALLA, MANGALURU 575 030. A COMPANY REGISTERED BY COMPANIES ACT 1956 REPRESENTED BY ITS MANAGER FINANCE. …RESPONDENT (BY SRI. GEORGE PHILIP.,ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A. SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN W.P. No. 10551/2022 (T-IT) DATED 18.11.2022 AND B. PASS SUCH OTHER SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS WRIT APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: WA No. 1036 of 2023 CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this intra court appeal is substantially similar to the one in W.A.No.1034/2023 (T-IT) between the very same parties, dismissed by this Bench today. The only difference is the Assessment Years and the amount, i.e., in the said appeal, it was 2009-10, whereas in this appeal, it is 2008-09. Other variables/differences pale into insignificance. In the above circumstances, this appeal also has to meet the same fate and therefore, is dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Bsv/cbc List No.: 1 Sl No.: 0 Sd/- (G BASAVARAJA) JUDGE