Karnataka High Court
The Commissioner Of Income Tax vs Karnataka Chamber Of Commerce And ... on 28 February, 2011
Bench: K.L.Manjunath, H.N.Nagamohan Das
I»
IN THE HIGH C'_"QUR'-I" QF ,KA_RN"ATAKA
CIRCUIT BENCH A-'I'?I3'HA.RW.AD.__
DATED TIIIsvTHE:28Tr* DAY'OIF'I.FEBRLJAVRY, 2011
PRESENT
THE4.HQN:;BIL_E ;.IR.II§\siI;]I)C_£ I§.,L.I»IANIUNATH
THE HQN'I§I;I:.MI{. IU..§*I'II;cIa:Ie1'.VI\1. NAGAMOHAN DAS
-------- sI."l';--A.N_o.12i'3,/2005
1. THE C'ouI~IIA%IssIQN-ER (_)'Ir._ '
INCOME HU-BI.ji._
"I'IgIE"DI'1>II'IY' COMMISSIONER OF
INCOME TAX, "
» _'~cIIaCL'I::.I<'1%)"III:IsIII.
. .. APPELLANTS
(BY'SRIVI.V'.13'.A:\/1V_I§A], ADV.)
'AND:
_ 'I~,.u_§I"I';:I<A CHAMBER OF COMMERCE
" 'AND IN'DUS'I'RY,
._;'1..C".NjAC;zxR, HUBLI.
"'II,gI3V§'srI.s.PARTHASARATIIY, ADV.)
/"
.. RESPONDENT
THIS APPEAL Is FILED LT/S.1}_6'().;/X'~..QP' I.T.;A(Z"1i, 1'96iii~~,,"A'GA'INsT THE ORDER DATED 10.06.2004 I>AssIs;iD.II\I ITA No.._6Is3,/Is/0:3 BY THE INCOME TAX APPELLATE 'I"I*<I.I§I,INAL"AI~I_D Ia:To. THIS APPEIAL. t:oIvI:IIvo.jQN'*.I3fQR lHEifiXiRIll\iG THIS DAY, H.N.NAGAMOHAl§J DA_s'_' I, Di:,_I,I\;r.--.I>\"I:I)«.TH--I:~I;'Q_i,towINC;; . ' ' .
Learned Counsel on'b,.ot'h,_ the side submit that identical issue came up. for co'11sider.ation. before this court in lTA.No.374/2001 "i'betwe._e'fr4 same partiesin respect of different assessment years. his.iiCougrt.ylide' dated 31.7.2007 held that the finding recorded by 'Lhi§-..Tribunia:l-- ajsierroneous in law and consequently allowed the V --appeals"andi:set'¥aside the order of the Tribunal. It is brought to our ii "notices that "the respondent assessee had taken up the matter to the Court in Splleave Petition No.l6868/2008 and the same is M pending adjudication.
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2. For the reasons stated in the order dated _ ii No.374/2001, this appeal is hereby allowed; iappenate Tkibunal H1 rtA Ph1683/B/O3 dagai iorgjogétgndlthe eh order of the Deputy Commissioner 'dbi§E3CVI1'l27.3.20O2 are hereby S€['3.SlCl€; the Ifiatter"isfrremai2ided"»to the Assessing Authority i.e,. the Deputy i::0n;ii1;1'vissioii*eir:V.opfi'Ificome Tax, CirCle-l, Hubli for reCoIiaidi_e"ra¥ti'olr:rV--.intel"-roé' order to be passed by the Apex CouritlliliiiiS'l;ll.5No_: Ordered accordingly. 2391/-
JUDGE Sd/'-
JUDGE