- 1 - NC: 2025:KHC:2085-DB ITA No. 500 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. 500 OF 2022 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-2, BMTC COMPLEX, KORAMANGALA, BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCEL-4(3)(1), BMTC BUILDING, KORMANGALA, BANGALORE - 95 …APPELLANTS (BY SRI. SANMATHI E.I., AND SRI. DILIP M., ADVOCATES) 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, AND SRI. PRASANNA N URALA, ADVOCATES) THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/11/2021 PASSED IN ITA NO.1267/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015 PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT. Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:2085-DB ITA No. 500 of 2022 THIS APPEAL, 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 JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The substantial questions framed by the Revenue seeking admission of this appeal on that basis, do not arise for consideration, from the impugned order. In view of the above, the appeal is dismissed. However, the said questions may crop up in some other matters. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE RD