Karnataka High Court
The Commissioner Of Income Tax vs Aop Consisting Of Smt Lakshmi Devi on 2 July, 2010
Bench: N.K.Patil, B.V.Nagarathna
3' no
V' (By Shankar 8: Sri. M. Lava, Advocates)
the order passed by the Income Tax Officer, WarcI_--3 (4),
Bangalore.
I.T.A.N0. 846 OF 2007
BETWEEN:
i. The Commissioner of Income Tax; ..
Central Circle, A
CR. Building.
Queens Road.
Bangalore.
2. The Income Tax:"Qfficer,""' * it
Ward-3(4), V' v V
C.R. Building, __
Queens Road, _ '
Bangalore; A
f;1i:~' V . V '_ ' Appellants
(By Sri. *'\f;' Seshacha,'ia__. Advo_cate]__ '
AND:___ " V 3 C V' C
AOP
1. Sri: E§an1aclia'ndrappa.
2.__{' it 13.. Indranil: V I
_ii)C:p.l'/.leenakshi.
'2%4l:I"'a,breVAVf'FVV<';*'"at No.-421, Std Cross.
Wilson A Garden,
Fiat;-galore.
* Respondents
V' This I.T.A. is filed U/s. 260--A of the income Tax Act,
I961. praying to formulate the Substantial Questions of Law
C __.stated therein. to allow the Appeal and set aside the orders
passed by the Income Tax Appellate Tribunal. Bangalore
in
.4/0
Meenakshi.
Bench~B in ITA No.84/Bang/2003, dated 304-2907 and
confirm the order of the Appellate Commissioner co.nfirming
the order passed by the Income Tax Officer,
Bangalore. 'A :.
l.T.A.N0. 848 OF 2007
BETWEEN:
1. The Commissioner of lneome.Té;1x_,
Central Circle, it '-
C.R. Building,
Queens Road,
Bangalore.
2. The Income Tax Ol"1cer,__
Ward-3(4), "' V
C.R. Building, '
Queen_'.s«Ro'ad,
Bangaloregf . '
_ --. b Appellants
{By Sri. M. ."SF3§l1E].Cl'la}&,"A€l§(QCalZE)
AOP Consistinglof .-- l V
l. 4; l D. Rarnalcha;ndrappa.
A. Shankar <3: Sri. M. Lava, Advocates)
All 'are"R/at No.42}, 3rd Cross,
"Wilson Garden,
Bangalore.
Respondents
This I.'I'.A. is filed U/s. 260~A of the Income Tax Act,
'"lll96i, praying to formulate the Substantial Questions of Law
':2.
stated therein, to allow the Appeal and set aside the-«orders
passed by the Income Tax Appellate Tribunal, Bangalore
B€11Ch~B in ETA No.86/Bang/2003, dated 3U~4-"2GQ47; a1f1d
confirm the order of the Appellate Commissioner'eonfjlrming
the order passed by the income Tax Offiee1f;"*War'd¥3
Bangalore.
I.T.A.No. 850 OF 2007
BETWEEN:
1. The Commissioner of Income Tax, .
Central Circle, "
C.R. Building.
Queen's Road, V
Bangalore.
2. The InconieTaxOfiiee1'. _ ,
ward~3{'4).".:s.....-' "
C.R._B~;fiv1;1iil1_g.';'-- ' ..j " '
Quee.r1's.;Ro,ad,' ~
Banngalor'e.'%g,__ _ » 'V
7'; l _ . ...Appel1ants
[By Sij. M.*V, Seshaehala,""Ad'vocate}
AND:
'Consisting it
li)';'.Ramachandrappa.
2.-J-_ D."'-R»avi.n»dranath.
Sn'. A. Shankar & Sri. M. Lava, Advocates}
3. vfiayakumar.
' A Ailare R/at No.42}, 3" Cross,
A ' Wilson Garden.
Bangalore.
Respondents
ii
/.
This I.T.A. is filed U/s. 26-O~A of the Income Act,
1961, praying to formulate the Substantial Questions of Law
stated therein. to allow the Appeal and set aside'jthe"'<ord,ers
passed by the Income Tax Appellate Tribun.ai--,._i3.anga._lore
Bench»~B in ITA No.88/Bang/2003, dated 30-4-,2oo? jfand.
confirm the order of the Appellate Cornmiss__ioner' eonfi1m'ing
the order passed by the income,,,,Ta_x O1'ficer,.,..':'.'\/ard'--3 *{5l},lp
Bangalore. -1' . ' '
I.T.A.No. 852 OF 2007
BETWEEN:
Central Circle, V '
C.R. Building, "
Queen's Road.
Barlgalore . A
1. The Commissioner of Ineotrie.
2. The Incon1;e'lTa;: Officer, f-- V
'
C.R.' Bu:l_ld.1r1g." ' ._ ._ M
Qtteenis » '
V'Banga.lore. 7], A
A _ A _ Appellants
(By Sri. i'»{I_.p V, Seshaehala;Advocate)
ANIZ}: ~ _
. of ..... ..
ll A' Rarnachandrappa.
A 3. ppljlfifijayakumar.
ll Sri. A. Shankar & Sri. M. Lava, Advocates)
2, £).'P;a--i/ijndranath.
* 4_ All are R/at No.421, 3"? Cross,
x _ Wilson Garden,
" Bangalore.
Respondents
/5».
Wilson Garden, -
Bangalore.
Respondents _
{By Sri. A. Shankar & Sri. M. Lava. Advocates) '
This I.T.A. is filed U/s. 260--A of the Income Tax__Aet,V _
1961, praying to formulate the Substantial Questions of V'
stated therein, to allow the Appeal and setjaside "Ll'1e«_orders"--.gv.._p
passed by the Income Tax Appellate T1'i.1:i"cina1_.*Barigalore g ~
Bench--B in ITA No.79/Bang/2003, dated 30--4:20()7,a,nd' ' .
Confirm the order of the Appellate Commissioner cunfirzI1ir;g"'v
the order passed by the Income Tax "Officer, Ward;»3.V--={4).",
Baflgaiore. C 9
I.T.A.N0. 859 OF 2007
BETWEEN: '
1. The Commissioner oifllneorrie _ C' "" "
Central Circle-5 V - - ' V
C.R. Building ,
Queens Road.._
Bangalore. l
2. The I~ncorrie"T:ax ()fy_fi"<:er",
ward--3{4),"_ 1 »
. _C.R. Building, .
Queen's"Road, V
.....
V A, , ...Appellar1ts ('By ..V..lg_S'eshachala, Advocate) A015 Cionsisting of V' Sri. D. Dasappa.
it D. Ramachandrappa.
/.
I1
3. D. Jairaj.
All are R/at No/£21. 3"' Cross, Wilson Garden.
Bangalore.
{By Sri. A. Shankar & Sri. M. Lava, Advocates} Responvdentsjf' _ 3 This I.'I'.A. is filed U/s. 260--A of the 1961, praying to formulate the Substant1'al.. Questions of"Law "
stated therein. to allow the Appeal and setaside the orders. passed by the Income Tax Appellate"'=Tribun*al."=B.angalore Bench--B in {TA No.78/Bang/2003, dd-atedv 30~4'--~3_QO7vvand confirm the order of the Appellate Commissioner confirining the order passed by the lrxootne'fI'a;2;=OffiCler;~_Ward~3 (4).
Bangalore. * I.T.A.No. 860 or 2907:; BETWEEN: [By Advocate}
1. Thevp.Comnz~issioner ofl.vI1a._eorne~~Ta;€. Central Cirele. C?.R. B'u.I'lVding.. Queens 'Roadf-~ M » Bangalore.
2. The lncofne_'1'a.x: .-'Off1'cer".
Ward=.3(4]. ' , V-C.'R.2,.ABuilding. """
, =_Queen's.R'o.ad.
...Appellants " = A~Q'PVConslsting of Sri. D. Jairaj.
14
1. Sri. D. Jairaj.
2. Srnt. Sarojamrna.
3. D. Somasekhar.
All are R/at No.42}, 3rd Cross... , Wilson Garden, Bangalore. ~ _ ..
V (By Sri. A. Shankar 82: Sri. M;BLava, Advocates} A 1 This I.T.A. is filed U/s. 26.915, of the. Income Tax Act, 1961, praying to formulate tl1e"Si,1__bstantial Qu'esti'ons of Law stated therein, to alloufthe Appeal"~a_n..d"'set aside the orders passed by the Income 'Appellateffribunal, Bangalore Bench--B in ITA No.97V/Bang/2Q03,"'vdated"30»-$2007 and confirm the orde'1'.__of the Appellate"Coimnissioner confirming the order pa'sse;1,d. by 'the' income"Tax...VOfficer, Ward--3 (43, Bangalore.' " Q _ --. .
I.T.A.NVo."VS36B'i' info?' §3.oo7 BEN/I«:i';Ng_.9 .
1. ; ' The Cormriission'er of Income Tax, C_entral Circle,..C'.R. Building, . V Qi1een7s Road, Barigaloie.
B The'-"I:z¢éfiie Tax Officer. Ward--.3{4}, ..C".R. Building.
Q1_:een's Road, A' ' Bangalore.
. .. Appellants M. V. Seshachala, Advocate} «ix.
15 !..\,.N..D_i A017' Consisting of
1. Sri. D. Jairaj.
2. Smt. Sarojarnma. ._
3. D. Somasekhar. V All are R/at No.421. 3?" Cross, Wilson Garden, "
Bangalore. it » V * ' Respondents {By Sri. A. Shankar 8.: Srif; M.L_La;_va, Adarocaites} This I.T.A._ is fi1e.d...U/s.' --260~Aof Income Tax Act, 1961, praying Lo fo_rrni_11ate tTe1e..Substanti'aI Questions of Law stated thereiii. [:.:r-»"aJ_}QV'\}"tf1CVApITCH1"ZEtr1dV'V'S€t aside the orders passed by"1;he_ I1.1e1ome._T.!faX.VAppel}ai'e Tribunal. Bangalore Bench--B in 1%1§A_ No'.98V/iB'.ang/-200,3, dated 304-2007 and coiifirrn i.the"orde'rI:;o.f the 'Appeiiate"Commissioner confirming the order pa"ssed'3.by Incorne Tax Officer, Ward~«3 (4), Ba11gal,0I'e.' ' ' ' I.'1'.A.No.'86u6 oi? 250%;
, ' The Commissioner of Income Tax, V [ _ C'€:_nu'a1.s_C'irC1e, V. C'.R_;v..BL:i'l'di11g, ' QL_1een_'s: Road.
Bjar1.ga1ore.
. 2, 'I'he Income Tax Officer, T" Ward--3[4}, CR. Buiiding.
Queens Road.
16Bangalore. _ __ Appellants.
(By Sri. M. V. Seshachala, Advocate} Ai'_L@.;.
AOP Consisting of
1. Sri. D. Jairaj. I
2. Smt. Sarojamma.
3. Srnt. Lakshmi Devi.
All are R/at No.49. _3'F* C:ross",--_7- A . Wilson Garden, A . "
Bangalore. _ V _ I - _ Respondents (By Sri. A. Slianl{.ar&_Sri.l Lava, "Ad'v'o'cates) This ,1.r;_A;_ is f'il'e<j 'L;/5."'26o1gA of the Income Tax Act, 1961,_pray_ira'g to"'farmt:.la'te the'*Su'ostantial Questions of Law stated therein... to allow the Appeal and set aside the orders passed, by' the'lncomel'*aTa:-: Appellate Tribunal, Bangalore Bench-»l3 in I'I1A,_ l\lo;V1O'f3.../_I3ar"1g/2003, dated 304-2007 and confirm the lo1jder_ol'.the, Appellate Commissioner confirming the order passedfbylrthle Income Tax Ollicer, Warc1~3 (4), Banfgalore. I ' --
it I.'T.l\.No.l.é35:8"~. or 2007 The Income Tax Officer,
1.'~.. The Commissioner of Income Tax, ..Cer1tral Circle.
, Z Building, Queens Road, Bangalore.
Ward--3[41), _\/es» C.R. Building.
Queens Road, Bangalore. __ Appellants--_ (By Sri. M. V. Seshachala, Advocate} AND:
AOP Consisting of . 1. Sri. D. Jairaj.
2. Srnt. Sarojamma.
3. Smt. Lakshmi Devi.
All are R/ at l\§o.-4~--.?,_l:; 3"? Cross;-.__'a,, Wilson Garden, Bangalore, ' "
_ _ ' Respondents [By Sri. A. Sli_ani§ja1r Lava, "Adv-sizatesl This I.~'!j':A is'V':,4fi1ed"«I}/ s. 260-A of the Income Tax Act. l961,':pray'ing to"for1nuiate'--the' Substantial Questions of Law stated therein, to'all.oW--._the, Appeal and set aside the orders passed by the Incuomeo Appellate Tribunal, Bangalore Bench--B in ITA,No.1=03}'Bang/2003, dated 30-4-2007 and confirmA.the order of the Appellate Commissioner confirming the {orderapassed""b'y'Vthe Income Tax Officer, Ward--3 (4), . 'Bangalore,. "~..
.1;?.Al;N¢}sV7o'.l':' 01+' 2007 _£3;:;;1,*,Wf-;'EN0;a0is 0 x ,1. The Commissioner of Income Tax.
Central Circle, ' C.R. Building.
Queens Road, Bangalore. 2 18
2. The Income Tax Oilicer. Ward--3(4), (LR. Building.
Queens Road.
Bangalore.
[By Sri. M. V. Seshachala, Advocate) é_N_D.;
A0}? Consisting of
1.. Sri. D. Vijayakurnar.
2. I). Ravindranatlm
3. D. Dasappa.
All are R/at .No.4§21.V'3*~§l Cross, Z Wilson:Gardd.en.
Bar3gai:3'refL_,..';'. " ' . ..
1 _ g: » p Respondents [By Sri_...A, Si;.anI{a;r I.aya,5Advocates) This «I.'1'.AVi's ':_fi1ed.._flU'/s..--~ 260««A of the Income Tax Act. 1961, praying to"forinul.ate the Substantial Questions of Law stated therein' tnpallow tiie Appeal and set aside the orders passed by th"e~._Income Tax Appellate Tribunal. Bangalore Bench-,--_B in ETA 'No1;--13'59/sang/2002, dated 3o--4w2007 and , confirm .tl1e"o._rder of the Appellate Commissioner confirming the'*or'd..er passed by the Income Tax Officer, Ward-3 (4), "' _Ba'_r_:ga'i'o _ . '~' l.'l'..A.l\Io[ 8'51 OF 2007 * 1,. The Commissioner of income Tax. Central Circle.
C.R. Building.
Queen's Road, 2' /.
21Central Circle, C.R. Building.
Queens Road.
Bangalore.
2. The Income Tax Oflicer, Ward--3{4), C.R. Building, : ' Queens Road, Bangalore. _ " ' "
* _ ,...l'App.e1--la.n.ts (By Sri. M. V. Seshachala, Advocate) AND: C' it AOP Consisting of
1. Sri. D. V" "
2. D. Indraniirf---':l--_V_ " -I A All are 3?" "Cross, Wilson Garden, £3'a_ngaiore.
" _ ' _ " Respondents (By A. Shanl<.a.r &"-Sri. M. Lava, Advocates) This».{._T_Al"is""filed U/s. 260--A of the Income Tax Act. 19,61, _pray1ngto formulate the Substantial Questions of Law _ stated "therein, "to allow the Appeal and set aside the orders " passed"bj;<.,_the"lncome Tax Appellate Tribunal, Bangalore in ITA"iNo._80/ZE3a'ng/2003, dated 30-4-2007 and confirm the order of the Appellate Commissioner confirming the order passed by the Income Tax Officer, Warcl--3 (4), Bangalore. V' V' .. I.1'.A.ANo: 876 or 2007 H I. The Commissioner of Income Tax, 8: Sri. M. Lava, Advocates) 24 l.T.A.No. 839 OF 2007 BETWEEN:
1. The Commissioner of Income Tax, Central Circle, C.R. Building.
Queens Road.
Bangalore.
2. The Income Tax Officer, Ward--~3{4), C.R. Building, Queens Road.
Bangalore. ._ i _ * ' l r .,.."Appel_1ants [By Sri. M. V. Seshachala, AdAveeate)l"
AND:
AOP Consisting"cf_ 1 . _ .
2. 13. VM1eenai;%s1%;;~_»"c~
3. V. _D. Inudrani,_'J-- A All are R/at'i\E'o.'42l, 3rd Cross, _Wils.on~..Garden, _ Bangalore.
" " " Respondents ~ I'.'I'.A. is filed U/s. 260~A of the Income Tax Act.
-- ..19_61, praying to formulate the Substantial Questions of Law stated therein, to allow the Appeal and set aside the orders 'etvpassed by the Income Tax Appellate Tribunal, Bangalore Bench-B in ITA No.75/Bang/2003, dated 30-4-2007 and = .---.confirm the order of the Appellate Commissioner confirming {By Shankar 8: Sri. M. Lava, Advocates} 25 the order passed by the Income Tax Officer, Ward--3 (4), Bangalore.
I.T.A.No. 840 OF 2007 BETWEEN:
I. The Commissioner of Income Tax, Central Circle, CR. Building.
Queen's Road, Bangalore.
2. The Income Tax Officer, Ward-3(4), a CR. Building. A Queens Road, ' Bangalore. _ * ._ V I'--.f_>.,.--~Appellants (By Sri. M. V. Sc'sh_acha1lal§lAdyocate) 3 ~ AND' AOP I' I I . ' Sn1t.ylLaksl:m'i' I I
2. 'D..RaVikL:nl1lar. I indrani.
f All"-are R,/--at No.42}, 3rd Cross. Wilsonflarden, Baiagalore.
7 Respondents I' This I.'I'.A. is filed U/s. 260--A of the Income Tax Act, 3961, praying to formulate the Substantial Questions of Law stated therein, to allow the Appeal and set aside the orders passed by the Income Tax Appellate Tribunal. Bangalore z".
26Bench--B in ITA No.69/Bang/2003, dated 30-4-2007 and confirm the order of the Appellate Commissioner confimiing the order passed by the Income Tax Officer, War7cl_--3._ (4), Bangalore.
I.T.A.No. 841 or 2007 BETWEEN:
1. The Commissioner of Income«TaLX,l " 3 Central Circle, = C.R. Building, Queen's Road, Bangalore.
2. The Income Tax Dfficer, g Ward--3{4), 1 * C.R. Builcling, .
Queens 'Road, .
. 1 .... ..
.. . ~-«Appellants {By Sri. M. V. Sesliac3.1_a1a;'vAdvo'cate) AND}, '' AOP Conlsisiingof " H'
1. , Smt. Devi.
-- All are R/at No.421, 3" Cross, ~~Wi;lson Garden, Bangalore.
Respondents ' {By Sri. A. Shankar 8: Sri. M. Lava, Advocates} A If an 27 This I.'1'.A. is filed U/s. 260~A of the Income Tax Act, 1961, praying to formulate the Substantial Questionsof Law stated therein, to allow the Appeal and set aside the orders passed by the Income Tax Appellate Tr1.bunal,~'fE§angalore Bench~B in {TA No.'?O/ Bang/ 2003, dated 30:4-<2QQ'fV1' confirm the order of the Appellate Commissioner c:.o'r1firmi'ng*.
the order passed by the Income Tax Offieegr';~..gWardf3 (43, Bangalore.
l.'I'.A.N0. 842 OF 2007 BETWEEN:
1. The Commissioner of Income Central Circle. = C.R. Building, f --_ Queen's Road, H "
Bangalore, ..
2. TheInCor1i§.Tax'€)ffiCer, "
~ .
(3.12: Building? . ' Q1.1eer1'.s.Ro--ad..,_ ~ V l ' Zvhfiangalore.
v * ' _ " Appellants (By Sn'. M. V. Seshael1ala;'Ad1/gocate) Am..l§.{.D__I
1. Sin_t'.5 ' _ D. Ra'viku__tn'ar.'''' ' 1 lg" -- .lndrani; s .j'\'ilgare..l&2/at __ -~No.g421, 3rd cross, /3.
Advocate) 28 Wilson Garden.
Bangalore.
Respondents [By Sri. A. Shankar 8: Sri. M. Lava. Advocates) "
This I.T.A is filed U/s. 260-A of the 4_ 1961. praying to formulate the Substantial .QL_1e'st1ons .o1'Law.V "
stated therein. to allow the Appealwand set aside'thev.orders ' passed by the Income Tax App'-Zellate 'B-angalgore Bench-B in ITA No.71/Bang/2OO3.7._dated*30~.4-200'F._and confirm the order of the Appellate Cornmissior1er"confi:rri1ing'wcg the order passed by the Income Ta.-'cg Ofilcer. [4],-
Bangalore.
I.T.A.No. 844 OF 2007' BETWEEN:
1. The Com.m_1s.s1orler of _pIi1conie_jTax.
Centra1Ci;5cle. , 1 * l C.R.;' Bu'1'1.ding;.._ Queen's..R;oad. 1 .Eanga1'ore.V" *1; "
2. T he Income' Offic'er". Wai'd-3&4)-1. . 1 ._C.R. Building. * Q'ueen'sRoad. V Bangalore. .....
Appellants AOP C.on;.s1sting of A Smt. R. Sarojarnma.
D. Meenakshl. 3 1 (By 'Sri: iv. Seshachala, Advocate) 29
3. D. lndrani.
All are R/at No.42}. 3" Cross, Wilson Garden, Bangalore. -- i _ --.
__Respo~nden:s ' "
(By Sri. A. Shankar 81 Sri. M. Lava, Advocates} V " V This I.'l'.A is filed U/s. 260'-._A Qf'tii1e«'i}nconée"l5a::. 1961, praying to formulate the Substaiitial Qziestions of'Law..L stated therein, to allow thejappeai and set asideevtvhe orders, ' passed by the Income Tax 'Appellate 'Tribur;sa1,".»Bangalore Bench--B in ITA No.72/Bang/2003-,.V dated~._30--4~{2007 and confirm the order of the Appel'l'ate_:'Commissioners"confirming the order passed by lr;1.co3ne "Officer, Ward--3 (4), Bangalore. l " -.
I.T.A.No. 845 OF' ?._0O'3f BETWEEI\i;.--» ~ '
1. The Co.rjr3mis:Vsioner«..of Income Tax, V'Cent'1'alC'ir'cle;i _ 4' -. ' ' ._ Qu'een*'s Road}; = _ _Banga1ore.VV ' The Income' Officer, V . 3 W'a1'd53.[4) , '* _ ..B:J.ii'd.ing.
. Q1ice_n'--s'vRcad, Bangalore.
" ' Appellants it '5_'' AA Consisting of 4' 30
1. Sri. D. Ramachandrappa.
2. D. Indrani.
3. I}. Meenakshi.
All are R/at _ No.-421. 31"" Cross, "
Wilson Garden, Bangalore. A .
* V...i'Res.po.r;de.;1ts (By Sri. A. Shankar & Sri. M. AdVoeates.]_'.= "
This mm. is filed, U/s...*'26of--A "ofthe Income Tax Act. 1961. praying to fonnulate the .E3ub'staniial Questions of Law stated therein, to allow the Appe,al afid"setV_aside the orders passed by the__Income.. App,e1l'a'te Tribunal, Bangalore Bench«B in YEA vNo.&.,3/Bang/2'oo3_, dated 30-+2007 and confirm the L3FdQ}if!.=»"Qf the A_ppell_ate "Co'mI'nissioner confirming the order;pas«sed..by' t1_1e_._ 'i~ncom'e' Officer, Ward-3 (4), Bangalore. ll ' .
1.T.A.:§io.e'4"r~i,5»o§j _ BE'Iw§:§;_1y; V 2 2
1. V . The C'or_nn:issioiaer"'of Income Tax, Central Circle, V Ce.,R.'vi-Building"l _Queen'~s Road, .. B«anga1ore, 'I"r_1el:1corne Tax Officer, Waré'13 [4] , ~ CLR. Building, Queen's Road, H Bangalore.
. .. Appellants fl (By Sm'. M. V. Seshachala, Advocate) p ll Sri. M. V. Seshachala, Advocate} 2,; 31 AOP Consisting of
1. Sri. D. Raniachandrappa.
2. D. Meenakshi.
3. E3. Indrani All are R/at No.42}. 3"' Cross, Wilson Garden, l Bangalore. 0. 3 , (By Sri. A. Shankar 8: Sri. M. Lava, Advooatels)' V This I.T.A. is fileci'=.L?/sf 250A .ol'~.the Income Tax Act, 1961, praying to fomiu1ate-- the &3iibst'ai:ti'al Questions of Law stated therein, to allow th-egflqjpeal .andfset_'.aside the orders passed by the A'Income""Tav.§" Ap.p'ellate ffribunal, Bangalore Bench~B in ,ITA._No.85/Bang/'2003--,..dated 30-4-2007 and confirm the..orde'1fof the Appel.l«ate. Commissioner confirming the order5passed'V"i3y, Tax Officer, Ward--3 [4], Bangalore. i.
I.'I'.A.No. 349. 1- 0 ' BETWEEN, - V V " V' H 1,, { The Corhrriissiorzer of Income Tax, V {.Z'.,entv,ral Circi'e';""V .3 CL 'Building, _ Q1_iee'r1'_sl Road.
. Ba11galo'1'e.
'1fhe~I1icon1e Tax Officer, .. Ward--3[4), C----.R. Building, Queens Road.
= Bangalore.
Appellants DJ £0 a AOP Consisting of
1. Sri. D. Ramachandrappa.
2. D. Meenakshi. "I _
3. D. Indrani. V All are R/at No.-421, 3*" Cross, Wilson Garden.
Bangalore. «. ' V:
.. _ 1 _ Respondents [By Sri. A. Shankar at M; Lava; Advocates) This l.T.As is fi1eg1_[}/.5. '26D~A"~of"th§-"Income Tax Act, 1961, praying t.o'formt;:late' the_Substantial Questions of Law stated therein, -as-a;1os:<;: the"'Appeai'~and=set aside the orders passed by*the__ infioinei A"ppellate Tribunal, Bangalore Bench--B in l5I'A. No.87]'sBsang/.2003; dated 30--$2007 and confirm i_the"ortl(:'*r,_oVf ._A'ppell.at_cfcomrnissioner confirming the order "passed7fVby_the' Income Tax Officer, Warcl-3 (4), Ban86élor€.* V 'V ' -
l.'I'.A.No. 851 coir' 26¢: i . ' The {jommissioner of income Tax. " a. esnu~s1s_c:,rc1e, « ._E_3':;x;iE'd ing, _ Q_ueen's Road, Bangalore.
_ 'l*'r1e Income Tax Officer, Ward--3(4), ' C.R. Building.
Queens Road, 5;
33 Bangalore.
Appellants» (By Sri. M. V. Seshachala, Advocate) V B AOP Consisting of
1. Sri. D. Ramachandrappa.
2. D. Ravindranath.
3. D. Vijayakumar.
All are R/at 3=-~iiicn§sg.,_V_ Wilson Garden, ' T ' s ' Bangalore. H -' ._ . I Respondents [By Sri. A. Sharikar & SI'i.i?\/I';' L3;'v'§1V,'AdV_Q(;ateS) This IV.T;:A.;_is f"1lec1"iU'_;'s." v2so'--gA of the Income Tax Act. 196l,,p«ray_ing. toilforrmulgaite the----S1_.1bstantial Questions of Law statecil th.erein;V_..to allow the Appeal and set aside the orders passed' by' the"l.VncgomeVl'*sTax Appellate Tribunal, Bangalore Ber1ch«B in ITA_ l'J.Q'..89',./BaIig/ 2003, dated 30-4--2007 and confirm the iorVder_of1the. jgappellate Commissioner confirming the order ;ja.sseclT'by"-the Income Tax Officer, Ward--3 (4). Bangalore. ' T 2007 E":--- 'ETfhe'C;'ornmissioner of Income Tax. ~. Central Circle.
. GR. Building. "
" Queens Road, " Bangalore.
2. The Income Tax Officer, Ward--3[4}, A 34 CR. Building' Queens Road.
Bangalore.
- Appellants (By Sri. M. V. Seshachala, Advocate) - C' 5 AND:
AOP Consisting of
1. Sri. D. Jairaj.
2. D. Vijayakumar.
3. D. Slonlashekhai'. ~ Wilson Garden, Bangalore. I All are R/at No.42 1 3rd H _. , Respondents {By Sri. A.;'Shanka1*3'_&pSri*;..M» .__L'a\fa. Advocates) aThis I."'I';.A._ais.Vfiiedil /' s. ?.60--A of the Income Tax Act, 1961,:-p1'ay'ing to .:fo1fniui"at__e"the Substantial Questions of Law stated therein,' to'a.11oW'-.t_h'e"Appeal and set aside the orders passed by, the Ii1COH1€v..TaX Appellate Tribunal, Bangalore Ben_ch--B in l_'I'A-No.93/Bang/2003. dated 30-+2007 and confiI'm'~t.he orderof the Appellate Commissioner confirming the-. loriderpassed "by the income Tax Officer, Ward-3 (4), . :Bangalore..px.,, 2007 B1%:'1\_23/_gI«::\r.-«7*"
.. V1, The Commissioner of Income Tax, Central Circle, " CR. Building, Queens Road, Bangalore. - jg' 35
2. The Income Tax Officer. Ward--3(4), C.R. Building, Queens Road.
Bangalore.
Appellar1t.s__ (By Sri. M. V. Seshachala, Advocate] AND:
AOP Consisting of
1. Sri. D. Jairaj.
2. D. Vijayakumar.
3. D. Somashekhar.
All are R/at No.4.»21.._, 3"1.'Cross.; '' Wilson Garden, ' C' I ' V Bangalore.
. '- _ ;,§.'Respondents {By Sri. A. Shankar .8: Sri. M.,'..«LaVa';v}?xdvocates] 'I'h«is '}.T.A._is /s~." 260--A of the Income Tax Act, 1961, praying to forrxiulate the Substantial Questions of Law stated_therein,Vmiallow the Appeal and set aside the orders passed by the ~ Income Tax Appellate Tribunal. Bangalore ' "~v.ABenc:h--:B.A inlTA N094 /Bang/2003, dated 30-4-2007 and , eonfimi the order of the Appellate Commissioner confirming _ the "ord*e_ri piassed by the Income Tax Officer. Ward-3 [4], "Ban__gal'ore_~,_ I.T;~A.Nq.' 858 or 2007 " The Commissioner of Income Tax. 4 Central Circle.
CR. Building.
Queens Road.
\:'° (By Sri. M. V. Seshachala, Advocate) AND:
36Bangalore.
The Income Tax Officer.
WaI'd--3(4), C.R. Building.
Queens Road, Bangalore.
AOP Consisting of
1.
2.
3.
Bangaio:'_e.
Sri. D. Jairaj.
D. Vijayaknmar. C 13. All are Wilsof1~.Gar"t1.en. '
V. This 'I'.T.A._i's fil_ed""U/s. 260--A of the Income Tax Act. 196:1, pray1ng'to_V formulate the Substantial Questions of Law ' sivatedgptherein. to'al-low the Appeal and set aside the orders , passed' .l:ey_"the Income Tax Appellate Tribunal, Bangalore C *BeI'1C_h»B"i11gITA No.95/Bang/2003. dated 30-42-2007 and .c'o'nfirmfthe order of the Appellate Commissioner confirming the" order f'pa'ssed by the Encome Tax Officer, Ward--3 (4), Ba«ngalo1-e, .
AAI.T.A..Nct. 859 0172007 The Commissioner of Eneome Tax.
2..
-- . Vt ' ' Respondents (By 'Shanlcarlfit Lava. Advocates) 37 Central Circle, (LR. Building, Queens Road, Bangalore.
2. The Income Tax Officer, Ward--3(4), C.R. Building, g Queens Road.
Bangalore.
. AP.Pél'lants=."."'~ it (By Sri. M. V. Seshachala, Advocate) AND: B ADP Consisting of
1. Smt. R. Saro}'arnI1"_1.fc.1..._l_'--.V A
2. D.
3. 13. 1nl:1;~a--.r:_l'_i;;.V_ B B it . in/_at '1{_'3rd Cross.
W'ilson Garden; Bangalore. 7 < « * " " ...Respondents (By Sri. }\;"--Shankar Lava, Advocates) 4;: 'This l.'I'."A-.._isv filed U/ s. 260»~A of the Income Tax Act, ' _ pgrayivng to fo'rrn'uVlate the Substantial Questions of Law srtated ti:_erein., to allow the Appeal and set aside the orders 'passed"»b_y' "Income Tax Appellate Tribunal, Bangalore "'l3e'n_ch-'B.'i.n l.'l"!V-'J No.74/Bang/2003, dated 304-2007 and confirm thef'jor{:1er of the Appellate Commissioner confirming the"'~._ord.e'r -passed by the Income Tax Offlcer, Ward--3 (4), Bangalore.
"..jifv.1§'f1";A...iNo;'862 or 2007 'H1. The Commissioner of Income Tax, 3 W".
38
Central Circle, QR. Building.
Queens Road, Bangalore.
2. The Income Tax Officer. Ward--3(4], C.R. Building, Queen's Road.
Bangalore. = _ _ "
_ Appelllantsj (By Sri. M. V. Seshachala. Advocate) ' .. AND: A ADP Consisting of
1. Sri. D. Jairaj. A
2. Smt.
3. D. semaséifhal,' L ' are h 3"' Cross.
W"llso~_r1 Garden. "
Bangalore. ' _ A ' Respondents A. Sharikar & Sari. M. Lava. Advocates) is filed U/ s. 260-A of the Income Tax Act.
tats": ijirayiingtoggformulate the Substantial Questions of Law " stated V'ther.ein,V"to allow the Appeal and set aside the orders passed the Income Tax Appellate Tribunal. Bangalore Berich-B in'ITA No.99/Bang/2003. dated 30-4--2007 and confirm the order of the Appellate Commissioner confirming the order passed by the income Tax Officer. Ward--3 (4).
A " Bangalore.
_/.
39I.T.A.N0. 883 OF 2007 BETWEEN:
1.
The Commissioner of Income Tax, Central Circle.
CR. Building.
Queen's Road.
Bangalore.
The Income Tax Officer. * .' Ward--3[4}, A CR. Building, Queens Road, Bangalore. _ A' ' ~, A ._ Appellants (By Sri. M. V. Seshachala, __ _ AND:
AOP V'
1.
2.
~13. rJai:ag.,.__ ' * ' Smt 4_Sarojlamrn,a.~* V . Smt. Lakshnai Devi.
Allare"R/at No.42l, 3"' Cross, A "V _ Wiilsorl Garden, ._ . Bang_a1o_rc;'.
--- _ .. This l.'I'.A. is filed U/s. 260-A of the Income Tax Act, 1961, praying to formulate the Substantial Questions of Law st'ate'd therein, to allow the Appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bangalore ...-l3ench--B in ZTA No.100/Bang/2003, dated 30-4-2007 and /.
A V . . - A Respondents (By'=Sri..--_'A. -Shankar & Sri. M. Lava, Advocates} 40 confirm the order of the Appellate Commissioner confirming the order passed by the Income Tax Officer, War'd»~3. (4). Bangalore.
I.T.A.No. 864 OF 2007 BETWEEN:
I. The Commissioner of Encon"ie_'i'a1_'x:.e .. Centrai Circle, ' C.R. Building, Queen's Road, Bangalore.
2. The Income TaxVf_,_)f'1?cer5_. , , "
Ward--3{-<1). M " " I C.R. Building.
Queen's Rio-ad, _ _ E3anga1e_§re.'};fi.»...-' I . . . Appellants [By Sri. MEV. $.é.sliac'hal:éIil§l~'iadvocatle) "
ANDZVW .... , , 1 _ AOP Consisting
1. V_ _Sri. Major.
2. Rainacliandrappa, Major.
I lf_* Sri. A. Shankar «St Sri. M. Lava, Advocates) I "V _ -Major ' All are R/at No.-421, 3"' Cross.
--. Wilson Garden, ..Ba;r1ga1ore.
" = Respondents A This I.T.A. is filed U/s. 260--A of the Income Tax Act, I I961, praying to formulate the Substantial Questions of Law stated therein, to allow the Appeal and set aside the orders it 41 passed by the Income Tax Appeliate Tribunal, Bangalore Bench~B in ITA No.76/Bang/2003, dated 30--4~200--"F._»and confirm the order of the Appellate Commissioner confi-ramiung the order passed by the Income Tax: Officer. Bangalore.
l.T.A.No. 867 OF 2007 8:
BETWEEN:
1. The Commissioner of Inacorne Tax.
Central Circle, _ "
C.R. Building, * Queens Road, -
Bangalore.
2. The Income TaxOfi'1c':e_r, ' Ward--3(43'," . . V' '' C.R. Buiiding, _ Queer'1's<Roa.d'., 'V __ Ban§,{a1C§1'i3-: 2 ' _ .... 3 * _ -- * ...Appe11ants (By Szfi. M. 'V .ev7Sesh'aoh_aia'§' Advocate) AND: ' AOE?_Consdis€ing.ofV-. Slfi. .1). Dasappa'.
1 "f{aJna--ehandrappa.
*3. D. 'Jaairaj.
';(135} Sri. A. Shankar ea S11. M. Lava, Advocates) .. A}; are R/at No.42}, 3" Cross. 'Wilson Garden, Bangaiore. ' Respondents ,5 .
42 This I.T.A. is filed U/s. 260~A of the Income Tax Act, 1961, praying to formulate the Substantial Questions of Law stated therein, to allow the Appeal and set aside the; orders passed by the Income Tax Appellate Tribunal, --fB"an'gal'oAre Benc:h--B in ITA No.7"?/Bang/2003, dated 30»'4~2_QQ? and confirm the order of the Appellate Commissioner oonfirmirlg the order passed by the Income Tax Offi.o_er,'~--..War'd-_3 (4},._ Bangalore.
I.T.A.N0. 875 OF 2007 A BETWEEN:
1. The Commissioner of Central Circle, C.R. Building, Queen's Road, _ ;
Bangalore. '
2. The Ino_orri=;:.f/fax ofmgef.
Ward48[::4:},l~--....If-2 "
CIR. _Bu.ildiiig..._ ~ ' .VQueen"sfR0ad4, C Bangalore}?-»,A it * ' _ C' A13Dellants (By Sri. M:.'_V;i Seshaohala,"_;Advocate} of i Sri. A. Shankar <3: Sri. M. Lava, Advocates} 1_. - Sri)' lifirnaohandrappa.
2.' V ' D._ lndmini.
3 D; 1\/Eeenakshi.
.. Allsare R/at No.42}, 3?" Cross, " Wilson Garden, Bangalore.
Respondents 1»/.
49 by the Tribunal are not in accordance with 18.Vi(_ and contrary to the records and therefore, the said shail have to be set aside.
8. Per contra, learned CO_L1rlS.€'1 forth"efassess.ee'sp while not disputing the fact that to the existences or other arson the'"da'te of issuance of notices val'? "'bgeforefiith.e ..7f'ribunaI. however, contends in these appeals are to be dealt with pending before the Triburialif that the notices issuedfunder the Act is bad in law as the said.-noticeus' aVre..1.:iothing but an instance of change of the Assessing Officer and that the reasons I re.c~orded«._for 'reopening of assessment have no live nexus to '--~t_heV__veviideAnce on record and that by drawing our attenticui to catena of decisions has endeavoured to ' 'persuade us to come to a coriciusion that, in View of the it ~»v-initiation of the proceedings under Section 148 being 4/ ¢ 50 bad in law, the entire order of the Assessing Officer as well as that of the Commissioner of income Tax, (Appeals) have to be set aside and that the reasons assigned by the Tribunal for holding that _ of the assessment order was bad in _law..':1~sb'j*ustified"~ it which do not call for any interference,:'in'=these He has also submitted that "the e>dsten.ce %.sotijat initial stage is not in dispute"-anwd thatthe Assessing Officer has not given""snfficien,t;reasons, in his order for reopening ar1d_'t'o,__Corn'e"tofa conc1us.ion"»'that there was a coming together of"ind.iifiduals""to form an association of persons as volition between the said indi_vi_duals" to Vfoirnihstich an "AOP" and therefore, for ' this"reaso';1 also,"t'he initiation of proceedings is bad in
9.; heard the learned counsel for both sides and oniperusal of records, it is not in dispute that at it theinitial round of litigation there was a challenge made % = to the notices issued under Section 148 of the Act to the It SE assessees as 'B01' and the said notices were chalienged before the Appeilate Authorities and thereafter, the matter was heard by this court and by orderahdated 6.11.2007 in ITA No. 197/2001 and othertsiyéppegie';ratified matter was remanded to the Assessing give finding on the question as to Jason. the:
issuance of notice under of the' "BOI" existed or not.' is disbute that after the said remand, the non?' before the Tribunal to corrsirier the of. orders passed by the A.ssiéss::ig the Commissioner of Income. the said appeals, we are iI1f0gl'T1.1€C1.tauV"\'€:1"e fi.ied".on"'8"1 March 2010. it is necessary . to"'note'vr,h"at in resbect of the very same assessees who Assessing Officer were "BOI", when the Ass_ess_ir1gnjI=Officer had earlier issued notices under Section. 1148 by assigning certain reasons in the said ' 'notices. that those individual assessees had combined wthemselves together in various combinations for the é «L. 57 the assessees with regard to the 'B01' and which are filed 011 gm March 2010 and are pending before the Tribunal:
12. In View of the aforesaid rerr1arid*,«'..'u'ad11i:
contentions which are raised in these appeaJsv_A4bf; sides, are left open. Both sides are at 1ii_i:>ert:}:{'j'to file":
material which they propose tordo so=~way of book a support of their conter1tior1'.""i'e»_:"P.ccordi11giy; cdornmon impugned order by the Tribunal is set aside and the revenue are allowed in directed to call for originai records }aad._ afte'rVtupert1sal: of the same. proceed in accordance with law; , tSI1* Sd/-
JUDGE Sd/--
JUDGE