THE COMMISSIONER OF INCOME TAX vs. M/S. BHARATH BEEDI WORKS LTD

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ITA/800/2007HC KarnatakaKAHC01059427200717 December 2013Bench: N.KUMAR,RATHNAKALA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the Revenue's appeal. For the same reasons as a previous case with the same assessee, the matter was remanded back to the Tribunal for fresh consideration in accordance with the law.

What were the facts?

The Revenue preferred an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The High Court had previously remanded a similar matter involving the same assessee back to the Tribunal for fresh consideration.

What were the issues?

Whether the ITAT's order was correct and if the matter should be remanded for fresh consideration based on previous High Court rulings.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17TH DAY OF DECEMBER 2013 P R E S E N T THE HON’BLE MR. JUSTICE N. KUMAR A N D THE HON’BLE MRS. JUSTICE RATHNAKALA INCOME TAX APPEAL NO.800 OF 2007

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX, C.R. BUILDING, ATTAVARA, MANGALORE.

2.

THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE – 2(1), MANGALORE.

...APPELLANTS

(BY SRI. E. SANMATHI INDRAKUMAR, ADV.)

AND:

M/S. BHARATH BEEDI WORKS LTD., “BHARATH BAUGH” KADRI ROAD, MANGALORE – 575 003.

...RESPONDENT

(BY SRI S. PARTHASARATHI, ADV.)

THIS ITA IS FILED UNDER SEC.260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 08-06- 2007 PASSED IN ITA NO.3442/BANG/2004 FOR THE

- 2 - ASSESSMENT YEAR 2000-2001, 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.3442/BANG/2004 DATED 08-06-2007 & CONFIRM THE ORDER PASSED BY THE ASSESSING OFFICER, IN THE INTEREST OF JUSTICE AND EQUITY.

THIS APPEAL IS COMING ON FOR HEARING THIS DAY, N. KUMAR, J., DELIVERED THE FOLLOWING: -

JUDGMENT

The revenue has preferred this appeal against the order of the Tribunal in ITA No.3769/BANG/2004 dated 08.06.2007.

2.

This Court in ITA No.2156/2005, in the case of very same assessee, has allowed the appeal and the matter is remanded back to the Tribunal for fresh consideration in accordance with law. Therefore, for the same reasons, this appeal is also liable to be allowed and remanded back to the Tribunal. Accordingly, the

- 3 - appeal is allowed and remanded to the Tribunal for fresh consideration in accordance with law.

Sd/- JUDGE

Sd/- JUDGE

nvj

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