M/S KOMARLA HATCHERIES vs. THE COMMISSIONER OF INCOME TAX-IV

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 10TH DAY OF JULY, 2013 PRESENT THE HON’BLE MR. JUSTICE D V SHYLENDRA KUMAR AND THE HON’BLE MRS. JUSTICE B S INDRAKALA ITA No.200 of 2009

BETWEEN:

M/S. KOMARLA HATCHERIES 172, KAVI LAKSHMEESHA ROAD V V PURAM BANGALORE – 560 004 REP. BY P S NANDA KUMAR MANAGING PARTNER

… APPELLANT

[By M/s. Ganesh Rao & K Venugopala Raju, Adv. - Absent]

AND:

1 THE COMMISSIONER OF INCOME TAX – IV CENTRAL REVENUE BUILDINGS QUEENS’ ROAD BANGALORE – 560 001

2 THE ADDL. COMMISSIONER OF

INCOME TAX, CIRCLE – 9

MALLESWARAM

BANGALORE – 560 003

… RESPONDENTS

[By Sri K V Aravind, Standing Counsel]

2 THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE ORDER DATED 28.01.2009 PASSED IN ITA NO.1148[B]/BNG/2008 AND ETC.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, D V SHYLENDRA KUMAR. J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal under section 260-A of the Income Tax Act, 1961 [for short ‘the Act’] is by the Assessee seeking to raise questions regarding validity or otherwise of levy of penalty of Rs.81,600/- under section 271[1][c] of the Act, which penalty has come to be affirmed by the first appellate authority and the Tribunal also.

Sd/- JUDGE

Sd/- JUDGE

AN/-