The Tax Publishers2020 TaxPub(DT) 4507 (Karn-HC) : (2021) 430 ITR 0476

IN THE KARNATAKA HIGH COURT

ALOK ARADHE & H.T. NARENDRA PRASAD, JJ.

Pr. CIT v. Jeans Knit (P) Ltd.

I.T.A. No. 559/2015 c/w I.T.A. Nos. 571 & 580/2016

19 October, 2020

In favour of assessee.

Appellants by: E.I. Sanmathi & Jeevan G. Neeralgi, Advocate

Respondent by: T. Suryanarayana Rao, Advocate

COMMON JUDGMENT

Alok Aradhe, J.

These appeals under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been preferred by the revenue. The subject matter of I.T.A. No. 559/2015 pertains to assessment year 2007-08, whereas, the subject matter of I.T.A. No. 571/2016 pertains to assessment year 2010 11. In I.T.A. No. 580/2016, relates to assessment year 2008-09. In all the aforesaid appeals, two substantial questions of law are common and the appeals pertain to the same assessee, therefore, they were heard together and are being decided by this common judgment.

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