Karnataka High Court
Cci Ltd vs The Commissioner Of Income Tax on 25 January, 2011
Author: Huluvadi G.Ramesh
Bench: Huluvadi G.Ramesh
IN "l'I~I'f*l Hl(.}I%i C()URT OF KARN'A"I"A EA AT BANGAl,ORI.%Z
i)A'}"I'€;I) THIS T'H'i%1 25"' my 01? JANUARY 291 :1 BEF()RE THE'. H()N'BLE MR.Jl,EST'1CE HuLUv'AD1._(:.1§g;1v1i§$HA T WRIT l.'E'l'1'E'ION N0.28477 1:)? %j2{i(i9('r.i91f)%'% e& « J T T BETWEEN:
CC! Ltd, Rep1'ese:nted by Ma1r1;1gi.ng' '__ :'i*<:cttJf£', _ VA .4 V S1'%.T.M'ura1idha1'R30, * " V S/0 Sri.T.Na1ray:111e: Racy, Aged 80 years, _ Admnl 'Eli V 'V T%Ee .'f3act0"1'--}:' Rilzati, V I' ' M'a11ipa1~576*1L()4~. ' A . V (AAACT658 1C? lZ)"CITV--.Cw'1_ 'Ud'L1pi) ..PI:Z'l'IT'IONER
- V. B . vPa:'t1'121$2£r'ztt§1§£___g§ C. V.) A] VT.h*:t C7<in*..1ji%:§§;é:'j:m:r of _inc<_>:'m-: Tux, 'R<)'{'>m N'u.V--V'ij; ( ?c:11t.mE "Ram-='e11i:e B:,:iIding, N If}. R93;-1'a.1, .}1&£.tz1v;11.'z1, ?v'i;1;1§;g2i1@§_r<:--§'375(.)(}i. A.f)v5%24 3.312% 18 Fix 1 E7 »7Eh<~.i§_A.iI)cp 111.3; (T031 :31 i i_c.>1'1e 1' nf Ir1c::>m:: 'i";1:<:, "--VCfT%'.:"i:1<=3~§ {'1 }. C"':::'1az:';1 "I"<)w<:;"s~;~; 3 A U.) <:ez'ti§i<:.21te for .'R.s'.59.773/- as it was not ms"-.-1i121bh: with him at the time. of filing. the 1'63-i;3.l1'f1f§. Acci)1'di:1g to the p€tiIi()f},'i11'.._:i"i]€§'=.
secured the T333 i2tLi1'tifi.{.ZL1{'L',- iéttet' and Ehe ;1ppiicz1§i<f}'i'i---- 1C'1i_(.A,",{'Zi'i._ii!:"3}~*' him to gm: crcdiz for TDS cc1'tifica1.<: C-2}-Eifié ta be th(? 1" ritspondent. Hence. Ehis petition.
3. HLa1'ci.
4. As; per 13V€?(5§_ 61' thiE:._ln'c:'0 i'."1f3"T£'1X Act, it is for the petiiioiiei' {£2} ifiE:%:__1"eix'isedi'-ifc1L§i"i:s that the rc:sp0n.d€nt« i11}ti"1()fi[" "--.w0=3'ii<_i' cé'3iis»ide.=;. Vitiaeikiiiiie for £1SSi.ni? 21 1'0 Imte. orders either for refunx-._i_ O1?.Vti0*g_~ive {he benefit of credit in respect ii.
of tiiciifix;_dc{§s,1c1r:d xbyv----i'.fE1;s.i\/ianipai Springés Ltd, to the tune of it is zaeediess to say, it is for the petitimiiei' to i.'i'§r;:it.§1c L1§)piiCi1Ei{.)I1 €1.31' c.()t3d011ati(?m of c;i<~;t1_ay 2.-tiong vw-'i§;hT t1ae'vnEvist:.d. 1"eI;urns, which simll be Considmed by the _' . C,'fi')I§3i§]Ai'SST§(.)f1ii1"i as; the pcztitioner has apprcyzicheci this Couti; well ~ %;:::'.'{0i"<: the iii'i1i.§£1tiL)Z3 p<;:.ri:,><_§ L>i"fsi>< yezm. Since the p€ti.t.i.0r1c::1', 21$ that first iI1S[£i]3£3€, has chosczn a wrong forum the ..~:;amc3 was not <;:I1t<:.rtained by the i'€5~§PL}]]d€3i3{.-€§1i}ih()I'iE3'.
5. Wi.ti1 the abcwe 0bSt3I'\="c1£i{)I1S, })€1i§'i()i': is: <:E.ispQ;<;::<;i"~.QI7..._ Pr31:it%0n<3_:_' to 2lppI'(}ii(;h {he rcspou1<;%e11E--zmth(>'r§iy by fi_Ei£.1g révi'§'e<'i A :"etum_s, within om: munzh {mm the datevi' ziageipi £)f iiE':iVS' 0i*de'_1j._ Bkp