Karnataka High Court
M/S Pratima Builders vs Income Tax Officer on 24 November, 2011
Bench: K.L.Manjunath, K.Govindarajulu
IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 24TH DAY OF NOVEMBER 2011 : PRESENT THE HON'BLE MR.JUSTICE KsL.MANJUNATH AND | THE HON'BLE MR.JUSTICE K. GOVINDARAJULU ITA No.5007/2009 | BETWEEN: | M/s.Pratima Builders, Pratima Plaza, Mangalwar-Peth, Near Gandhi Chowk, Dharwad. -- . APPELLANT (By Sri.K.R. Prasad. Advocate.) AND: & incorne-tax Officer," 7 Ward-2(1), Hubli, ar ... RESPONDENT (By Sr1.Y.V.Raviraj, Advocate.) This ITA is filed under Section 260-A of the , LTAct, 1961, arising out of order dated (31.10.2008 passed in ITA No.263/BANGALORE - /2008, for the Assessment Year 2004-05, praying | that this Hon'ble Court may be pleased to: ey hm i) formulate the substantial questions of law stated therein. il) allow the appeal and set aside the order . passed by the Income Tax Appellate Tribunal, in'. Income Tax (Appeals) in oe [TA No.295/CIT(A)HBL/06-07 dated (23.10.2007. and Assessment order dated 29.12.2006, Be This Appeal coming on for final hearing this day, K.L.Manjunath, J, delivered 'the following judgment: JUDGMENT
Heard the counsel fer the parties.
2. The question of law framed in this "appeal is squarely covered by the judgment of this Court in "ITA -No.117/2003 dated 10.3.2010 . between the Commissioner of Income Tax and another vs. M/s.Khoday India Ltd., wherein the "matter has been remanded to the Assessing Officer for. fresh consideration. Accordingly, the matter is " ""vemanded to the Assessing Officer, to reconsider © Go the matter in the light of the observations made by this Court in ITA No.117/2003. sd/-
JUDGE Mrk/-