- 1 - NC: 2025:KHC:2115-DB ITA No. 497 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 497 OF 2022 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-2, BMTC COMPLEX, KORAMANGALA, BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BMTC BUILDING, KORAMANGALA, BANGALORE-95. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE AND SRI. DILIP M., ADVOCATE) AND: M/S KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD (KSPHC) NO.59, RICHMOND ROAD, BENGALURU-560 025. PAN:AAACK6902E. …RESPONDENT (BY SRI. ASHOK A KULAKARNI.,ADVOCATE) THIS ITA/INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/11/2021 PASSED IN ITA NO.187/BANG/2020, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING TO (1) DECIDE THE Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2115-DB ITA No. 497 of 2022 FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 25/11/2021 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS NO. ITA NO.187/BANG/2020 (ANNEXURE-‘A’) FOR ASSESSMENT YEAR 2015-2016 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE. THIS ITA, COMING ON FOR ADMISSION THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Substantially the fact matrix of this appeal matches with that of the earlier order of Coordinate Bench judgment in COMMISSIONER OF INCOME TAX AND ANOTHER vs. KARNATAKA URBAN INFRASTRUCTURE - 3 - NC: 2025:KHC:2115-DB ITA No. 497 of 2022 DEVELOPMENT AND FINANCE CORPORATION, (2006) 203 CTR 0422. In view of that, the appeal is liable to be dismissed & accordingly it is, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 2 Sl No.: 0