LATE K B KALEEL REPRESENTED BY vs. INCOME TAX OFFICER

ITA/367/2012HC KarnatakaKAHC01048870201228 January 2014Bench: B.MANOHAR,DILIP B.BHOSALE2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka, comprising Justice Dilip B. Bhosale and Justice B. Manohar, disposed of the appeals in terms of the minutes of the order jointly tendered by the learned counsel for both the appellant and the respondent. The minutes of the order, signed by the counsel for identification, were taken on record. The judgment does not provide any details regarding the specific findings of the Tribunal, the reasoning behind them, or the operative directions issued. Therefore, the specific outcome or the ratio decidendi cannot be determined from the provided text.

What were the facts?

These appeals were filed by the legal representative of the late assessee, K.B.Kaleel, against the Income-tax Officer, Ward-II, Hassan. The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA Nos.239/Bang/2011 and 240/Bang/2011, dated June 15, 2012. The High Court of Karnataka at Bangalore was hearing these appeals under Section 260A of the Income Tax Act, 1961. The parties presented minutes of an order, duly signed by their respective counsel, which were taken on record.

What were the issues?

The appeals were filed under Section 260A of the Income Tax Act, 1961, seeking to formulate substantial questions of law and set aside the findings of the ITAT to the extent they were against the appellant. The judgment does not explicitly state the specific questions of law that were formulated or the arguments presented by the assessee or the revenue. The parties have submitted agreed minutes of an order for disposal of the appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 28TH DAY OF JANUARY 2014

PRESENT

THE HON’BLE MR. JUSTICE DILIP B.BHOSALE AND THE HON’BLE MR. JUSTICE B.MANOHAR

I.T.A. No.366/2012 C/W. I.T.A. NO.367/2012

BETWEEN :

Late K.B.Kaleel Represented by Legal representative Smt.Fahimida Khatoon, Propx: Mubarak Rice Mill, Harangi Office Road, Konanur, Arakalgud Taluk, Hassan District. …APPELLANT (Common in both)

(By Sri. A.Shankar & Sri.M.Lava, Advs.)

AND :

Income-tax Officer, Ward-II, Aaykar Bhavan, Office of the Income-tax Officer, Belur Road, Hassan – 573 217. …RESPONDENT (Common in both)

(By Sri.E.R.Indrakumar, Sr. Adv. for Sri.E.Sanmathi Indrakumar, Adv.) . . . .

These I.T.As. are filed under Section 260A of the Income Tax Act, 1961 praying to (i) formulate the substantial questions of law stated therein, (ii) allow the

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appeal and set-aside the findings to the extent against the appellant in the order passed by the Tribunal, in I.T.A. No.239/Bang/2011 and I.T.A. No.240/Bang/ 2011 dated 15.06.2012.

These I.T.As. coming on for admission, this day, Dilip B.Bhosale, J., delivered the following:

JUDGMENT

The learned counsel for the parties have tendered minutes of the order duly signed by Mr.Shankar, learned counsel appearing for the appellant and Mr.E.Sanmathi Indrakumar, learned counsel appearing for the respondent.

Mr.E.Sanmathi Indrakumar, learned counsel for the respondent has signed the minutes of the order for identification. The minutes of order is taken on record and marked `X’ for identification. The appeals accordingly stand disposed of in terms of the minutes of the order. Sd/- JUDGE

Sd/- JUDGE

SPS

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