Karnataka High Court
M/S.Bagmane Constructions Pvt Ltd., vs The Commissioner Of Income Tax on 4 September, 2013
Bench: Dilip B.Bhosale, B.Manohar
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 04TH DAY OF SEPTEMBER 2013
PRESENT
THE HON'BLE MR.JUSTICE DILIP B.BHOSALE
AND
THE HON'BLE MR.JUSTICE B.MANOHAR
ITA. CROB.NO.30/2011 IN ITA NO.110/2011
&
ITA. CROB.NO. 31/2011 IN ITA NO.109/2011,
ITA. CROB.NO. 32/2011 IN ITA NO.115/2011,
ITA.CROB NO.34/2011 IN ITA NO.105/2011,
ITA.CROB.NO.35/2011 IN ITA NO.107/2011,
ITA. CROB.NO.37/2011 IN ITA NO.112/2011,
ITA.CROB.NO.38/2011 IN ITA NO.114/2011,
ITA.CROB.NO.39/2011 IN ITA NO.119/2011,
ITA.CROB.NO.36/2011 IN ITA NO.108/2011,
ITA.CROB.NO.33/2011 IN ITA NO.118/2011,
IN ITA. CROB.NO.30/2011 IN ITA NO.110/2011
BETWEEN:
M/s. Bagmane Constructions Pvt. Ltd.
Lake View Building,
No.66/1-4, A Block,
8th Floor, Bagmane Tech Park,
C V Raman Nagar
Bangalore
...Cross-Objector
(By Sri: Ravi.G.Sabhahit, Advocate)
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And:
1. The Commissioner of Income Tax
Central Revenue Buildings, Queens Road
Bangalore
2. The Assistant Commissioner of Income Tax
Central Circle-2(3)
CR Buildings, Queens Road
Bangalore
... Respondents
(By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2006-07 in ITA No.446/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA. CROB.NO. 31/2011 IN ITA NO.109/2011 BETWEEN M/s. Bagmane Leasing & Finance Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) And
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore -3-
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2004-05 in ITA No.442/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA. CROB.NO. 32/2011 IN ITA NO.115/2011 BETWEEN M/s. Bagmane Builders Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) -4- This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2004-05 in ITA No.447/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA.CROB NO.34/2011 IN ITA NO.105/2011 BETWEEN M/s. Chandra Developers Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2006-07 in ITA No.460/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
-5-IN ITA.CROB.NO.35/2011 IN ITA NO.107/2011 BETWEEN M/s. Bagmane Leasing & Finance Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2006-07 in ITA No.444/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA. CROB.NO.37/2011 IN ITA NO.112/2011 BETWEEN M/s. Bagmane Builders Pvt. Ltd., Lake View Building, No.66/1-4, A Block, -6- 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2006-07 in ITA No.449/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA.CROB.NO.38/2011 IN ITA NO.114/2011 BETWEEN M/s. Bagmane Builders Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) -7- AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2005-06 in ITA No.448/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA.CROB.NO.39/2011 IN ITA NO.119/2011 BETWEEN M/s. Chandra Developers Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) -8- CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2005-06 in ITA No.459/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA.CROB.NO.36/2011 IN ITA NO.108/2011 BETWEEN M/s. Bagmane Leasing & Finance Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 04/11/2010, for the Assessment year 2005-06 in ITA -9- No.443/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
IN ITA.CROB.NO.33/2011 IN ITA NO.118/2011 BETWEEN M/s. Chandra Developers Pvt. Ltd., Lake View Building, No.66/1-4, A Block, 8th Floor, Bagmane Tech Park, C V Raman Nagar Bangalore ...Cross-Objector (By Sri: Ravi.G.Sabhahit, Advocate) AND
1. The Commissioner of Income Tax Central Revenue Buildings, Queens Road Bangalore
2. The Assistant Commissioner of Income Tax Central Circle-2(3) CR Buildings, Queens Road Bangalore ... Respondents (By Sri:K.V.Aravind, Advocate) This ITA Crob filed U/O.XLII, Rule 1 R/w Order XLI Rule 22 of CPC, arising out of order dated 12/11/2010, for the Assessment year 2004-05 in ITA No.458/Bang/2010, praying that this Hon'ble Court may be pleased to formulate the substantial questions of law stated therein, in the interest of justice and equity.
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These ITA Crob's are coming on for orders this day, DILIP B.BHOSALE J, made the following:-
PC:
Heard learned counsel for the cross-objectors who are the respondents in Income Tax Appeals filed by the Revenue.
2. In view of the objection raised by the Revenue as to maintainability of the cross objections based on the judgment of this Court in Smt.Jyoti Kumari v.
Asst.Commissioner of Income Tax [2012 (344) ITR 60 (Karn)], learned counsel appearing for the cross objectors prays for withdrawal of the cross objections with liberty to the cross-objectors to file independent appeals against the orders impugned along with applications for condonation of delay.
3. The cross-objections are disposed of as withdrawn with liberty as prayed. Consequently, interim applications filed in the cross-objections are also disposed of. If the cross-objectors apply for return of
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certified copies filed by them, the office may return the same in accordance with rule.
Sd/-
JUDGE Sd/-
JUDGE Srl.