Childrens Education Society vs The Dy Commr Of Income Tax (Tds) on 1 December, 2009

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Karnataka High Court

Childrens Education Society vs The Dy Commr Of Income Tax (Tds) on 1 December, 2009

Bench: K.L.Manjunath, Aravind Kumar

ITA 3'--1 i «I35()/2004

IN TI IE HIGH COURT OF KARI\§A'1'AK/-\ AT IBANG/\I,0RI.E

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In ITA No.34] 2004

BICTVVEEN 2

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AND:

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[BY SR1 M.V.SESI-{ACE-IALA, Am/i)_ 

11.1 ITA No.345{2004

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In ITA No.34? 2004

BE'I'V\/EEINI

The Chairman,  V " _
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The l1'1c011'1c> "1";-izx C)I'i'i(':e1' [T138] M II], Ba.11gz-1I()1'e.

[BY SR1 M.V.SESH';ACI~i.A.LA, ADV.) These I.T./\s. filed uncle1' Sé'c.EVio*:.1_v26O¥A._Qf th}:-* I11CO§11C.' 'I'aX Act, 1961, alisillg out. '"of_ ():'dr;-hi9"d'a1;'.éid 3.1.05.2002"f3e1ssCd in ITA Nos.67'8. 679. 880, 382, '$85352 6'84. 685. 686. 687' an: 688/I-Baxmg/1998 for the z:1ssesS11'1e:ai;'ye_;;:i*ssf.}.995965, i996~971 1996~97, £99495, i995--9E$.,.. ...T.996~'97,u_ 1.99.6997'; '"1997~98, 1997'- 98 81 1995--96 prayi11g'1..h.atj:t1.1is }§0n.4'5i€'_'Cot:1'i: may be pleased in {'()1'1hL.11aie. the sL.1?3.)s'te}L:hiE.ial. C}'k.E€'$ii01]$'.01?§é1W'"'Si'.E1'1.€CE iiherein and allow the 2.1ppe:;1lHz;it1(i's§.:i'_V;:1SicJe__ Ehe t?01'1'1 1"1'xQ:1 ordel' 01' the t.1'ibur1z1l i;1t.heab()\»'C A1h)pc=:£'Ll_S;'_ " ' 'I'he&§e :«,1p;5e.9.'.1_*ls_._ Vz11«1iv '«.;:€n"1j1i11.g_' 011 for 1192-11'i113;, this {iialy E\/IANJUNAKTI"--E (1 r;'-%_live;'1=€fcl'='?jh(2.__fO"l 1__o\v1'1'1g:~ V' ._ "A.gjjgihGMENT '_1;*§é;¢¢ 35533999 "jg.;-;11;111e1*1gi1h1g the Iezgexlity and (TO1'1'€C)'{.I1€SS of Véilge.' (l)V1V"Ci'::31' c1;3;1:ec'E« __O5_2002 passed by the Income Tax 1'~\pp(-31]:-.l§t: '1';-1r'§m{;i.1h,' iégxﬁggsaloﬁ-V¢§'. in In N<)s.£'S7é~§. 6'79, 680. 682. 683. 68.1}.

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1.'iI1di1'1g on the spt-.:ciI'i(: g1"0i:11'1C}jtimf 11V1Zc~.'\k211it?li13,. '(:.jf levy of i1'1E.e1'<3ss1. 111'1cEcr' Sc(.>1.ic)f*1._2C1{1A3>L}£' .1l'ie Adi under 1.116;' 1}'-1c.1Ts 2'11'iti~. hircu111s1€mc.>r:$s E11' '{:h¢=: Appel1m'"11 cs-:s;e'A3.

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Karnataka High Court

Childrens Education Society vs The Dy Commr Of Income Tax (Tds) on 1 December, 2009

Bench: K.L.Manjunath, Aravind Kumar