THE COMMISSIONER OF INCOME TAX vs. RAMAKRISHNA HEGDE

PDF · subscribers
ITA/853/2008HC KarnatakaKAHC01035169200803 October 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that it had previously, in ITA No. 2429/2005 disposed of on 01.03.2010, set aside the order of assessment and remanded the matter to the Assessing Officer for fresh assessment. Consequently, the High Court held that the order relating to the levy of penalty on an extinct assessment order does not sustain. Therefore, the question of law framed in the present appeal need not be answered. The appeal was disposed of in light of the previous order.

What were the facts?

The appeal was filed by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax against the order dated 30-04-2008 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA No. 595/BNG/2006. The assessment year in question is 1993-94. The appeal challenges the ITAT's decision to set aside the order of assessment and the consequent levy of penalty. The matter was brought before the High Court of Karnataka for admission.

What were the issues?

1. Whether the High Court should formulate substantial questions of law in the appeal filed under Section 260-A of the Income Tax Act, 1961. 2. Whether the order passed by the ITAT, Bangalore, setting aside the assessment order and consequently the levy of penalty, is sustainable. The Revenue contended that the appeal should be allowed and the order of the ITAT set aside, confirming the orders of the Assistant Commissioner of Income Tax. The Revenue sought to uphold the original assessment and penalty. The judgment does not record specific arguments from the Respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cited by 6 judgments on BharatTax

See all citing judgments →

Counted from the text of the judgments hosted here. Most recent first.

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3RD DAY OF OCTOBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.853/2008 BETWEEN : 1. THE COMMISSIONER OF INCOME TAX C R BUILDING QUEENS ROAD BANGALORE

2 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 13(1) C.R.BUILDING, QUEENS ROAD, BANGALORE. ...APPELLANTS ( BY SRI.K.V.ARAVIND, ADV) AND: RAMAKRISHNA HEGDE(DECD.,) BY L/R SMT SHAKUNTHALA HEGDE NO.229, 'KRITIKA' RMV EXTENSION SADASHIVANAGAR BANGALORE. ...RESPONDENT ( BY SRI. A.SHANKAR & SRI.M LAVA, ADVS)

2 ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-04-2008 PASSED IN ITA NO. 595/BNG/2006, 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 ORDER PASSED BY THE ITAT BANGALORE IN ITA NO. 595/BNG/2006, DATED 30-04-2008 CONFIRM THE ORDERS OF THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-13(1), BANGALORE IN THE INTEREST OF JUSTICE AND EQUITY. THIS APPEAL COMING ON FOR ADMISSION THIS DAY, K.SREEDHAR RAO.J DELIVERED THE FOLLOWING:

J U D G M E N T This Court in ITA NO.2429/2005 disposed of on 01.03.2010 has set aside the order of assessment and remanded the matter to the Assessing Officer for fresh assessment. In that view, the order relating to levy of penalty on extinct order does not sustain. The question of law framed in this appeal need not be answered. Accordingly, the appeal is disposed of. Sd/- JUDGE Sd/- JUDGE mpk/-*

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →