ITA/39/2016 of THE PR COMMISSIONER OF INCOME TAX CIT(A) Vs M/S AROWANA CONSULTING LTD on 10 September 2026

HC-KAR

CNR: KAHC010180222016

NC: 2026:KHC:49446-DB

ITA No. 39 of 2016

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF SEPTEMBER, 2026

PRESENT

THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE

AND

THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA

INCOME TAX APPEAL NO. 39 OF 2016

BETWEEN:

1.

THE PR COMMISSIONER OF INCOME-TAX CIT(A)

5TH FLOOR, BMTC BUILDING

80 FEET ROAD

KORAMANGALA

BANGALORE - 560 095

2.

THE INCOME TAX OFFICER

WARD-1(1)(2)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORAMANGALA

BANGALORE - 560 095

…APPELLANTS

(BY SRI RAVI RAJ Y.V., ADVOCATE)

AND:

1.

M/S. AROWANA CONSULTING LTD.,

SANSKRUTI SIGNET

NO.76, 1ST CROSS, 38TH MAIN

BTM LAYOUT

BANK OFFICERS CO OP

HOUSING SOCIETY LTD

BANGALORE - 560 068

…RESPONDENT

(BY SRI. NARENDRA KUMAR J JAIN, ADVOCATE)

Digitally

signed by

AMBIKA H B

Location:

High Court

of Karnataka

HC-KAR

CNR: KAHC010180222016

NC: 2026:KHC:49446-DB

ITA No. 39 of 2016

THIS INCOME TAX APPEAL IF FILED UNDER SEC.260-A OF

INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED

29/06/2015

PASSED

IN

ITA

NO.153/Bang/2015,

FOR

THE

ASSESSMENT YEAR 2010-2011 PRAYING TO FORMULATE THE

SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW

THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE

INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.

153/Bang/2015 DATED 29/06/2015 CONFIRMING THE ORDER OF

THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER

PASSED

BY

THE

INCOME

TAX

OFFICER,

WARD-1(1)(2),

BENGALURU & ETC.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE

and

HON'BLE MRS. JUSTICE K.S. HEMALEKHA