Karnataka High Court
The Pr Commissioner Of Income Tax Cit (A) vs M/S Nova Medical Centers Pvt Ltd on 24 May, 2022
Author: P.S.Dinesh Kumar
Bench: P.S.Dinesh Kumar
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF MAY, 2022
PRESENT
THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR
AND
THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE
INCOME TAX APPEAL NO.23 OF 2021
BETWEEN:
1. THE PR.COMMISSIONER OF INCOME TAX, CIT (A),
5TH FLOOR, BMTC BUILDING,
80 FEET ROAD, KORMANGALA,
BENGALURU-560095.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX,
CIRCLE-2(3)(1), PRESENT ADDRESS
CIRCLE-2(2)(1),
2ND FLOOR BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU-560095. ...APPELLANTS
(BY SRI E.I.SANMATHI, ADVOCATE FOR
SRI K.V.ARAVIND, ADVOCATE)
AND:
M/S NOVA MEDICAL CENTERS PVT LTD.,
NO.128, 5TH FLOOR, GOLDEN TOWERS,
OLD AIRPORT ROAD,
BEHIND HDFC BANK,
2
KODIHALLI, BENGALURU-560017,
PAN AACCN 9242N. ...RESPONDENT
(BY SRI T SURYANARAYANA, SENIOR ADVOCATE FOR
SMT.TANMAYEE RAJKUMAR, ADVOCATE)
----
THIS I.T.A IS FILED UNDER SECTION 260-A OF
INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:
10/01/2020 PASSED IN ITA NO.3429/BANG/2018, FOR
THE ASSESSMENT YEAR 2013-2014, PRAYING THIS
HON'BLE COURT TO FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET
ASIDE THE ORDERS PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, BENGALURU IN ITA
NO.3429/BANG/2018, DATED: 10/01/2020 FOR
ASSESSMENT YEAR 2013-2014 ANNEXURE-C CONFIRMING
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE-2(2)(1), BENGALURU.
THIS APPEAL COMING ON FOR ADMISSION THIS
DAY, P.S. DINESH KUMAR J, DELIVERED THE
FOLLOWING:-
3
JUDGMENT
Heard Sri. E.I. Sanmathi, learned advocate for the Revenue and Sri. T.Suryanarayana, learned Senior advocate for the respondent.
2. Sri. T.Suryanarayana submits that the issue involved in this appeal is covered by the decision of this Court in The Commissioner of Income Tax V/s. M/s. Biocon Ltd1.
3. The said submission is not disputed by Sri. E.I.Sanmathi.
4. Therefore, the substantial questions of law framed by this Court are answered against the Revenue and the appeal is dismissed.
No costs.
Sd/-
JUDGE Sd/-
JUDGE hd/pgg 1 I.T.A.No.653/2013 D.D. 11.11.2020