THE COMMISSIONER OF INCOME TAX vs. M/S. NORTH WESTERN KARNATAKA ROAD

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 1ST DAY OF OCTOBER 2013 PRESENT THE HON’BLE MR. JUSTICE K. L. MANJUNATH AND THE HON’BLE MR. JUSTICE A.N. VENUGOPALA GOWDA I.T.A. NO. 5004/2013 BETWEEN: THE COMMISSIONER OF INCOME TAX RANGE – 3, 2ND FLOOR, C.R. BUILDING, NAVANAGAR, HUBLI-580 025. … APPELLANT (BY SRI Y.V. RAVIRAJ, ADVOCATE) AND : M/S. NORTH WESTERN KARNATAKA ROAD TRANSPORTATION CORPORATION, CENTRAL OFFICE, GOKUL ROAD, HUBLI, PAN – AAATN5043Q. … RESPONDENT (BY SRI H.R. KAMBIYAVAR, ADVOCATE) THIS I.T.A. IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 AGAINST ORDER PASSED IN I.T.A. NO. 251/BANG/2012 DATED 19.10.2012 ON THE FILE OF INCOME TAX APPELLATE TRIBUNAL, BANGALORE BRANCH ‘C’, DISMISSING THE APPEAL FILED BY THE REVENUE.

: 2 : THIS APPEAL COMING ON FOR ADMISSION THIS DAY, K.L.MANJUNATH, J, DELIVERED THE FOLLOWING:- JUDGMENT The Revenue has come up in this appeal challenging the legality and correctness of the order passed by the Income Tax Appellate Tribunal, Bangalore Bench ‘C’ in I.T.A. No.251/Bang/2012, wherein the appeal filed by the Revenue against the order passed by Commissioner of Income Tax Appeals has been dismissed. The dispute is concerning to the assessment year 2007-08. Between the same period for the previous year in regard to the same question, a Co- ordinate Bench in I.T.A. No.5011/2011 a/w. I.T.A. Crob. No.11/2003 and connected matters on 27.02.2013 had remanded the matter to the Assessing Officer keeping open all contentions raised. 2. In the circumstances, it is submitted by the learned counsel for the parties, following the aforesaid order this appeal may be disposed of remanding the matter to the Assessing Officer for fresh consideration in the light of the

: 3 : observation made in the connected matters in respect of the previous years. Accordingly, the appeal is allowed. The order passed by the Assessing Officer, the Commissioner of Income Tax Appeals, the Income Tax Appellate Tribunal are hereby set aside. The matter is remanded to the Assessing Authority for fresh consideration in accordance with law. SD/- JUDGE SD/- JUDGE hnm