The Pr Commissioner Of Central vs M/S R.N.S. Infrastructure Ltd
2023 Latest Caselaw 8009 Kant

Karnataka High Court

The Pr Commissioner Of Central vs M/S R.N.S. Infrastructure Ltd on 21 November, 2023

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                             -1-
                                                     NC: 2023:KHC:41802-DB
                                                          ITA No. 614 of 2023




                    IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                      DATED THIS THE 21ST DAY OF NOVEMBER, 2023

                                           PRESENT
                      THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR
                                              AND
                THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA
                          INCOME TAX APPEAL NO. 614 OF 2023

               BETWEEN:

               1.    THE PR. COMMISSIONER OF CENTRAL
                     QUEENS ROAD
                     BANGALORE

               2.    DEPUTY COMMISSIONER OF
                     INCOME TAX, RANGE-2(3)
                     BANGALORE                                     ...APPELLANTS

                (BY SHRI. E.I. SANMATHI, ADVOCATE)

               AND:

                 M/S. R.N.S. INFRASTRUCTURE LTD
                 7TH FLOOR, NAVEEN COMPLEX
Digitally signed NO.14, M.G.ROAD
by YASHODHA N
                 TRINITY CIRCLE
Location: HIGH
COURT OF         BANGALORE-560 001                                ...RESPONDENT
KARNATAKA
                    THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961,
               ARISING OUT OF ORDER DATED 17.05.2023 PASSED IN ITA
               NO.1171/BANG/2022, FOR THE ASSESSMENT YEAR 2014-2015
               PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR
               SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE
               HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER
               DATED 17.05.2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,
               'B'  BENCH,     BENGALURU,    AS    SOUGHT     FOR,    IN    THE
               RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN ITA
               NO.1171/BANG/2022 FOR A.Y.2014-2015 (ANNEXURE-A) AND GRANT
               SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
                             -2-
                                     NC: 2023:KHC:41802-DB
                                          ITA No. 614 of 2023




     THIS   ITA, COMING     ON    FOR   ORDERS,     THIS    DAY,
P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

                         JUDGMENT

Shri E.I.Sanmathi, learned advocate for the appellant

submits that tax effect in this appeal is less than Rs.1 Crore.

He seeks leave to urge the substantial questions of law raised

in this appeal in ITA No.281/2022. He has filed a memo of

even date seeking leave to dismiss this appeal as not pressed.

2. Memo be kept in record. Leave granted. This appeal

is dismissed as not pressed.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

YN