The Pr. Commissioner Of Income Tax ... vs M/S. Sobha City
2025 Latest Caselaw 4601 Kant

Karnataka High Court

The Pr. Commissioner Of Income Tax ... vs M/S. Sobha City on 3 March, 2025

Author: Krishna S Dixit

Bench: Krishna S Dixit

                                               -1-
                                                         NC: 2025:KHC:8938-DB
                                                           ITA No. 37 of 2022




                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                            DATED THIS THE 3RD DAY OF MARCH, 2025

                                            PRESENT
                           THE HON'BLE MR JUSTICE KRISHNA S DIXIT
                                              AND
                        THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR
                              INCOME TAX APPEAL NO. 37 OF 2022
                   BETWEEN:

                   1.    THE PR. COMMISSIONER OF INCOME TAX, (CIT)(A)
                         5TH FLOOR, BMTC BUILDING,
                         80 FEET ROAD, KORMANGALA,
                         BENGALURU 560 095.

                   2.    THE ASSISTANT COMMISSIONER OF INCOME-TAX,
                         CENTRAL CIRCLE -1(2)(2) PRESENT ADDRESS,
                         DCIT, CIRCLE -1(1)(1),
                         2ND FLOOR, BMTC BUILDING,
                         80 FEET ROAD, KORMANGALA,
                         BENGALURU 560 095.
                                                               ...APPELLANTS
Digitally signed
by SHAKAMBARI      (BY SRI. Y.V. RAVIRAJ, ADVOCATE FOR
Location: HIGH         SRI. M. DILIP, ADVOCATE)
COURT OF
KARNATAKA
                   AND:

                         M/s. SOBHA CITY
                         E 106, SUNRISE CHAMBERS,
                         22, ULSOOR ROAD, ULSOOR,
                         BENGALURU 560 042,
                         PAN ABIFS9913P
                                                               ...RESPONDENT
                   (BY SRI. CHYTHANYA K.K., SENIOR COUNSEL FOR
                       SRI. SHARATH S., ADVOCATE)
                               -2-
                                            NC: 2025:KHC:8938-DB
                                               ITA No. 37 of 2022




     THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A
OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED
22/04/2021 PASSED IN ITA NO.2936/BANG/2018, FOR THE
ASSESSMENT YEAR 2014-2015 AND ETC.

    THIS APPEAL, COMING ON FOR HEARING, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM:     HON'BLE MR JUSTICE KRISHNA S DIXIT
           and
           HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR


                        ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned Senior Advocate Shri Chythanya K.K.,

appearing on behalf of Shri Sharath S., learned advocate

on record for the respondent-Assessee submits that the

subject matter of this appeal is substantially similar to the

one treated by a co-ordinate bench of this Court in

ITA No.392/2018 a/w ITA No.170/2019 (Pr.

Commissioner of Income Tax-7 and another Vs.

M/s Texport Overseas Pvt. Ltd., D.D. 12.12.2019) decided

against the Revenue and in favour of the Assessee of the

kind. He further submits that by operating the rule of

parity that like cases should be treated alike, this appeal

should meet the same fate.

NC: 2025:KHC:8938-DB

2. Despite some submission being made by the

learned Senior Panel Counsel appearing for the Revenue,

we are not in a position to differentiate the fact matrix of

the co-ordinate case with the one at hand, even in respect

of law.

In the above circumstances, this appeal is liable to

be dismissed and accordingly it is, costs having been made

easy.

Sd/-

(KRISHNA S DIXIT) JUDGE

Sd/-

(RAMACHANDRA D. HUDDAR) JUDGE

YN

CT:SNN