- 1 - HC-KAR CNR: KAHC010180222016 NC: 2026:KHC:49446-DB ITA No. 39 of 2016 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA INCOME TAX APPEAL NO. 39 OF 2016 BETWEEN: 1. THE PR COMMISSIONER OF INCOME-TAX CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD KORAMANGALA BANGALORE - 560 095 2. THE INCOME TAX OFFICER WARD-1(1)(2) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE - 560 095 …APPELLANTS (BY SRI RAVI RAJ Y.V., ADVOCATE) AND: 1. M/S. AROWANA CONSULTING LTD., SANSKRUTI SIGNET NO.76, 1ST CROSS, 38TH MAIN BTM LAYOUT BANK OFFICERS CO OP HOUSING SOCIETY LTD BANGALORE - 560 068 …RESPONDENT (BY SRI. NARENDRA KUMAR J JAIN, ADVOCATE) Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010180222016 NC: 2026:KHC:49446-DB ITA No. 39 of 2016 THIS INCOME TAX APPEAL IF FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/06/2015 PASSED IN ITA NO.153/Bang/2015, FOR THE ASSESSMENT YEAR 2010-2011 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO. 153/Bang/2015 DATED 29/06/2015 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-1(1)(2), BENGALURU & ETC. THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The learned counsel for the appellants states that the present appeal is not maintainable on account on low tax effect. 2. The appeal is, accordingly, disposed of. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE AHB, List No.: 1 Sl No.: 23