2021 (11) TMI 1146

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..... RAVI V. HOSMANI FOR THE APPELLANTS : SRI K.V.ARAVIND, ADV FOR THE RESPONDENT : SRI T. SURYANARAYANA, ADV. A/W, Ms. MANASA ANANTHAN, ADV.) JUDGMENT This appeal is filed by the revenue under section 260A of the Income Tax Act, 1961 assailing the order of the Income Tax Appellate Tribunal, "C" Bench, Bangalore ('Tribunal' for short), dated 16.10.2019 passed in ITA No.1731/Bang/2018 relating t .....

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..... the assessee placing reliance on the judgment of the coordinate bench of this Court passed in the case of very same assessee in ITA No.264/2017 dated 05.11.2018 would contend that the very identical substantial questions of law raised by the revenue were considered and answered by this Court. This Court, recording that the substantial questions of law raised being covered by the judgment of this .....

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..... 34 (Karnataka)]; - 5 - 3) Commissioner of Income-tax vs. Yokogawa India Ltd., [(2017) 77 taxmann.com 41 (SC)]; 4) Commissioner of Income-tax, Central Circle vs. Motorola India Electronics (P.) Ltd., [(2014) 46 taxmann.com 167 (Karnataka)]; 5) Commissioner of Income-tax - VII, New Delhi vs. Punjab Stainless Steel Industries [(2014) 46 taxmann.com 68 (SC)]; 6) Commissioner of Income-tax .....

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