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

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ITA/798/2007HC KarnatakaKAHC01051047200717 December 2013Bench: N.KUMAR,RATHNAKALA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the revenue's appeal and remanded the matter back to the ITAT for fresh consideration. This was based on the precedent set in a previous case involving the same assessee.

What were the facts?

The revenue preferred an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The High Court had previously allowed a similar appeal for the same assessee and remanded the matter to the Tribunal.

What were the issues?

Whether the ITAT's order should be set aside and the matter remanded for fresh consideration, following a previous High Court decision.

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.798 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.3769/BANG/2004 FOR THE

- 2 - ASSESSMENT YEAR 2001-2002, 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.3769/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 appeal is allowed and remanded to the Tribunal for fresh consideration in accordance with law.

- 3 -

3.

Sri S.Parthasarathi, learned Counsel for the respondent is permitted to file vakalath within four weeks.

Sd/- JUDGE

Sd/- JUDGE

nvj

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