Dismissed¶35

The Pr. Commissioner of Income Tax (Cit)(a) v. M/s. Sobha City

Karnataka HC3 Mar 2025ITA/37/2022

Case brief

AI extract

What is this about?

Rule of parity; like cases should be treated alike; co-ordinate bench precedent; Texport Overseas Pvt. Ltd.; ITA No.392/2018 a/w ITA No.170/2019; D.D. 12.12.2019; S.260-A appeal by Pr. Commissioner of Income Tax; Assessment Year 2014-2015; ITA No.2936/BANG/2018; M/s. Sobha City E; Karnataka High Court; income tax appeal dismissed; costs made easy; NC: 2025:KHC:8938-DB.

What did the court decide?

None to the appellants-Revenue; appeal dismissed with costs made easy. ¶35

The Pr. Commissioner of Income Tax (Cit)(a) Vs M/s. Sobha City — Income Tax | Karnataka HC (2025)

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

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF MARCH, 2025

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PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 37 OF 2022

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BETWEEN:

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THE PR. COMMISSIONER OF INCOME TAX, (CIT)(A) 5^TH FLOOR, BMTC BUILDING,

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80 FEET ROAD, KORMANGALA, BENGALURU 560 095.

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THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1(2)(2) PRESENT ADDRESS, DCIT, CIRCLE -1(1)(1), 2^ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU 560 095.

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…APPELLANTS

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Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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(BY SRI. Y.V. RAVIRAJ, ADVOCATE FOR SRI. M. DILIP, ADVOCATE)

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AND:

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M/s. SOBHA CITY E 106, SUNRISE CHAMBERS, 22, ULSOOR ROAD, ULSOOR, BENGALURU 560 042, PAN ABIFS9913P

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…RESPONDENT

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(BY SRI. CHYTHANYA K.K., SENIOR COUNSEL FOR SRI. SHARATH S., ADVOCATE)

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

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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.

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

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and

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HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

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ORAL JUDGMENT

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

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Learned Senior Advocate Shri Chythanya K.K.,

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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

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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.

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

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2. Despite some submission being made by the

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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.

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In the above circumstances, this appeal is liable to be dismissed and accordingly it is, costs having been made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(RAMACHANDRA D. HUDDAR) JUDGE

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YN List No.: 1 Sl No.: 34 CT:SNN

The Pr. Commissioner of Income Tax (Cit)(a) v. M/s. Sobha City

Case brief

What is this about?

What did the court decide?

The Pr. Commissioner of Income Tax (Cit)(a) v. M/s. Sobha City

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Cases cited

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