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Karnataka High Court

The Commissioner Of Income Tax vs M/S Vijaya Enterprises on 24 August, 2011

Bench: N.Kumar, Ravi Malimath

IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 24" DAY OF AUGUST 201

PRESENT

THE HONBLE MR. JUSTI.CE_4f\£.E<E.3f¥5Ikx§5.§_';V»  "
AND ' ' V

THE Hem-sLE MR.}u§_'rz;E RA-vi: i'dALI i9§Af1:"§v%» 
1TA.Ntc>.6.1%§'%o:éf'2505

BETWEEN:   V
1.
 THE CQ.M§MIS§S:IOl\!ER    A 
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CR. B_U.I1l_AVD'1"%?=3  ' » "  
QU'EiE§\1.S ROAD",~   .. 
BANGALORE;-  '

2. j:'HJ§..INm'-r«;.E TAX CIFFICER.

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'C.§.;5uIL:j>:%xsG, " "QUEEE'ai,S~ RGAD, '5'__ BA'§'xE€5£3_L{;'{§ZwE~f'. W25x?PEL§wANT$ {av $r§_":<,as5;"AR,av::x§3, ADVQCATE} ;_¥'¥"§';"$;"%f1}Tfi\'{,5a E§\3"'§'ERP§lS§S "§CHfl§'a§QRA.KERAN"g NO.10/A, KASTURBA RQAD, BANGALORE W1. .t.RESPOE'dDE¥\iT (av Sriyeths RAGHURAM & Ci~fYTAN'YA, At>vocATEsf)ffl >§<>§<>éi This ITA filed under section 260-A'Qf':§';.T.AA.Ci,n_196$, arising out of erder dated _,2A8'r';.l3"2GO5""<V§,)3SVSi3C§V ITA.No.43/Bang/2004 for the Azssessiif-.er§tT 3?'ee.r"2.Q,{)2A-,Q3', praying to formuiate the substanL£aiir~'iquestmnsé efpiaw stated therein, aiiow the appeaf and-..set as.i.d.e"ti'1e'Qs*der'g passed by the ITAT, Bangaie-~re in 'ETA..No',43;5_BaVe.g;'20G4VV dated 28-10~2ODS 8: confirm'?-.Vthe c)r{?f3c'::i_ef.t1rae7_AppeIiate Commissioner confirming the___Q?d,er'vpassec§«_by 'site Income Tax Officer, Ward~16(2~},_Beriga'i'ore§ _ This ITA coming on-fer'ifi'eerEn--<;3.:iVti5.'E:s.e;3y, i\i.KU¥V§AR J", delivered the fe.iV%owingr:''--''v». ' 1 .. Meee this appeai is the dispute regarding payszéeet er' tax in a sum of Rs.66,S52;"- and i~"?.s'V.i'}Eé*,3_v.sjti':_iié}.,«'+i'"~.br.:>th ef which put: together weeéd be .,e::;'sz4;isi7?",zt;r%;,sA'.:;t:>§ View 0? seems: em/zees the Rearentie is p:e'<:§ee'e'e'*frer'e preferring an eeeeai in reseect of the :=e%33'ecVt".metter e? the eeeeei which is iess teem kg/.

Rs.4,00,000/~. Therefere, this appeal is not maintafnabfe and accorciéngty %t is rejecteci.