M/S Banashankari Medical And Oncology ... vs The Jt Commr Of Income Tax on 25 August, 2008

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Karnataka High Court

M/S Banashankari Medical And Oncology ... vs The Jt Commr Of Income Tax on 25 August, 2008

Bench: K.L.Manjunath

-5
IN THE) HIGH czcsum' OF KARNATAKA AT BA1\2<3AL(§ixé_§";»T._V

mama 'I'H§S THE 25TH DAY 012 AU GU31' 2908  " 

PRESENT

THE HONBLE MR.JuSf:_CE; K.L;'M,§.£~IJ_UT'r§VA':f;fi«--v  
Am:2 %kk'L % T  
THE HOWBLE M1'i>;«1._'.1'ti_:s'1«'-.1s:'::«.j:;.'.5;S.';ép§cLmAPURE

   

BETWEEN

ws B.Am:AsHAN1s:ARz::_M_m1<:a.L4  'L
85 oNcoL0<3fcgr_gES'EaRcs;::V_ _ "
CENTRE L'§'33.,44'--'~4E3;i2,  ' 
RAJARAMIv£OHA.b¥ RCb':' E1.XTI'€ ., * " - 
BANGALORHS60 02?,   
REPRESENFED ESYITS  '  _
MA§*iAGING E)iP2§J;3'E":)R '
DR.GANESI~£ NAYAK ' _ 

AGED AE;ou'1f 52 YEARS,'

 vs'/0.LL§N':;Mg;ix"r}iAb:AYAK.. ..... 'A »  APPELLANT

 ':(B:r Sn. _VR£.{,"§HFJ§?£;B?L$.N as CRYTHANYA, A13vs.}

ANQ 

"  THE J<:~.:NT c.0.M1£mTs:0NER <3? INCOME TAX

SFECIAL RA1\¥GE --§ 1, BANGALORE  RESPONDENT

H .3171 M v'3§'}sHACHALA, ADV.) ' '»..?1'_'i.¥is rm. IS FILED UNDER SECTION 260A OF THE INCOME TAX __ '~é;<:'1";§:<;261 ARESENG OUT 0? ORDER DATED 28.6.2004 PASSED EN ETA No. _ . _é:»2?T/BANG/2002 FOR THE ASSESSMENT YEAR 1994.95 ?RAY'ENG THAT __ @118 ¥£OE'~E'B£.§ COURT MAY BE PLEASE1} TO:

3) PGRMULATE THE SUBSTABETEAL QUESTIGRS OF LAW QTATEE3 THERFEIN.

mg"

8) ALLOW THE APPEAL AND SET :='-;.$iB§'?. THE ORDER OF' THE} IN€';'Q;§§'E_T'1*,§;X APPELEATE rmsuma BEZARENG rm Nos_1 12'?'fBANG[_2~0--€_¥2_: ':2:3:.s_.:20o 4 .. 'V ETC.

THIS §,*:;A.. CQMENG ON FOR HsAs:r~:G:;«f1jH1-3 Amy, ':'\¢g:s;r»:a;Ues:A';§I~..v;;i;


§ELiVERED THE FOLLOWING: _ 
Jsbsmérefﬁ' %

This appeal is by'     th,<% oltier
passed by the Income    in ITA
Nos.1127/Ba.z1g/ dafed  the followmg
substantial  .  V

 3 '._"féié9tVs and in the

ci1'ci;21_11s:*£"a1;¢':e}:s':V(';£4 :ti:¢ "<:-23sc:,; the Tribunai was right in holding tbs: "":1;1e. j'pamn: to the Bangalore Cailcﬁil' Rﬁssaich Fbuifidation of Rs.1.5 lakhs in Ebysax of xéV1{§G€:-'-Jiili was for purchase of the . .e§u$.pmcr1 t 'a3;1d no? for the user of the same ?"

2'; course of arguments, it is brought to our H izgtice t"11&1'£v"'t;¥._1€.V<':111estio11 raised in. this apgmal is answered by this "in {kg i\fo.41/2002 disposed of today. Acconiingly, this _ is allowed. The order passed by the I1:1come"I'ax Appellate "--4ifti1§'una1 in ETA N<:>s.1}.2'7/Bang/2902 dated 28~O6--2()04 is u hereby quashed and the onier passed by the Commissioner of V -3- income Tax (Aypeaisd) Bangalore, dated 28.5.2002 _is ;I;;¢na_by ztstomd. Accoxdingiy, the questimix cf law is answcréé' of the assessee.

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