Karnataka High Court
The Commissioner Of Income Tax vs M/S Digital Equipment (India) Ltd on 18 August, 2014
Bench: N.Kumar, Rathnakala
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 18TH DAY OF AUGUST, 2014
PRESENT
THE HON'BLE MR.JUSTICE N.KUMAR
AND
THE HON'BLE MRS.JUSTICE RATHNAKALA
INCOME TAX APPEAL NO.700 OF 2008
C/W
INCOME TAX APPEAL NO.701 OF 2008
INCOME TAX APPEAL NO.702 OF 2008
INCOME TAX APPEAL NO.703 OF 2008
BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX,
C.R. BUILDING,
QUEENS ROAD,
BANGALORE.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX,
SPECIAL RANGE - 15,
BOMBAY.
3. THE ASSISTANT COMMISSIONER OF INCOME-TAX,
CIRCLE - 11(4),
C.R. BUILDINGS,
QUEENS ROAD,
BANGALORE. ...APPELLANTS
(COMMON IN ALL ITAs)
(BY SRI K.V.ARAVIND, ADV.)
AND:
M/S. DIGITAL EQUIPMENT (INDIA) LTD.,
DIGITAL PARK,
39/40, ELECTRONIC CITY,
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PHASE - II, HOSUR ROAD,
BANGALORE. ...RESPONDENT
(COMMON IN ALL ITAs)
(BY SRI K.P.KUMAR, SR.COUNSEL FOR
M/S. KING & PARTRIDGE, ADVS.)
THESE INCOME TAX APPEALS ARE FILED UNDER
SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER
DATED 30-01-2008 PASSED IN ITA NOS.2253/MUM/1999,
7393/MUM/1996, 2320/MUM/1996, 2321/MUM/1999
RESPECTIVELY, FOR THE ASSESSMENT YEAR 1993-94,
PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:
I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED THEREIN,
II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,
BANGALORE IN ITA NOS.2253/MUM/1999,
7393/MUM/1996, 2320/MUM/1996, 2321/MUM/1999
RESPECTIVELY, DATED 30-01-2008 CONFIRMING THE
ORDER OF THE APPELLATE COMMISSIONER AND
CONFIRM THE ORDER PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 15,
BOMBAY, IN THE INTEREST OF JUSTICE AND EQUITY.
THESE APPEALS COMING ON FOR HEARING THIS DAY,
N.KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
The Revenue has preferred these appeals against the order passed by the Tribunal, where it held that the filing of revised return that too well within time and before the date of the intimation in a different range, is certainly a bonafide mistake. Further, no convincing materials are brought on record by the Assessing Officer and the Commissioner of -3- Income Tax (Appeals) to deny the claim of assessee. Considering all these aspects, the Assessing Officer was directed to consider the revised return filed by the assessee. It is against the said order, these appeals are filed.
2. As rightly held by the Tribunal, the reasoning given by the lower authorities for refusing to consider the revised return is not justified. In those circumstances, the Tribunal rightly has passed the above order. As this is an order remand, the question of considering the substantial questions of law framed in these appeals does not arise for consideration. Therefore, keeping open all contentions, the Assessing Authority shall consider the revised return on its merits and in accordance with law.
Ordered accordingly.
All these appeals are dismissed.
Sd/-
JUDGE Sd/-
JUDGE KNM/-