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1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 13TH DAY OF AUGUST, 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR I.T.A. No.38/2007 C/W. I.T.A. Nos.60/2007 & 227/2007 I.T.A. No.38/2007:- BETWEEN:- 1. The Commissioner of Income Tax, Central Circle, C.R. Building, Queens Road, Bangalore. 2. The Deputy Commissioner of Income Tax, Central Circle-2(1), C.R. Building, Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:- Sri C.S. Sunder Raju (HUF), No.294, Upper Palace Orchards, Sadashivanagar, Bangalore – 80. Respondent (By Sri A. Shankar, Advocate)
2 This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising out of Order dated 17.07.2006 passed in ITA No.1805/Bang/2005 for the Assessment Year 2002-03, praying that this Hon’ble Court may be pleased to (i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set-aside the order passed by the ITAT, Bangalore in ITA No.1805/Bang/2005 dated 14.07.2006 confirming the order passed by the Appellate Commissioner and confirm the order passed by the Dy. Commissioner of Income Tax, Central Circle-2(1), Bangalore, in the interest of justice and equity. I.T.A. No.60/2007:- BETWEEN:- 1. The Commissioner of Income Tax, Central Circle, C.R. Building, Queens Road, Bangalore. 2. The Deputy Commissioner of Income Tax, Central Circle-2(1), C.R. Building, Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:- Smt. Revathi Raju, No.12, 10th Main Road, RMV Extension, Bangalore-80. Respondent (By Sri A. Shankar, Advocate) This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising out of Order dated 14.07.2006 passed in ITA
3 No.1809/Bang/2005 for the Assessment Year 2001-02, praying that this Hon’ble Court may be pleased to (i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set-aside the order passed by the ITAT, Bangalore in ITA No.1809/Bang/2005 dated 14.07.2006 confirming the order passed by the Appellate Commissioner and confirm the order passed by the Dy. Commissioner of Income Tax, Central Circle-2(1), Bangalore, in the interest of justice and equity. I.T.A. No.227/2007:- BETWEEN:- 1. The Commissioner of Income Tax, Central Circle, C.R. Building, Queens Road, Bangalore. 2. The Deputy Commissioner of Income Tax, Central Circle-2(1), C.R. Building, Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:- Sri A.S. Chinnaswamy Raju (HUF), No.294, 16th Cross, Upper Palace Orchards, Sadashivanagar, Bangalore – 80. Respondent (By Sri A. Shankar & Sri M. Lava, Advocates) This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising out of Order dated 03.08.2006 passed in ITA No.1799/Bang/2005 for the Assessment Year 2002-03,
4 praying that this Hon’ble Court may be pleased to (i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set-aside the order passed by the ITAT, Bangalore in ITA No.1799/Bang/2005 dated 03.08.2006 confirming the order passed by the Appellate Commissioner and confirm the order passed by the Dy. Commissioner of Income Tax, Central Circle-2(1), Bangalore, in the interest of justice and equity. These appeals are coming on for final hearing this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T The claim of the assessee to have separate assessment for regular income and income from trust has been rejected by this Court in the case of The Commissioner of Income Tax and another Vs. Smt. Indramma reported in ITA No.2785/2005 & connected cases decided on 15.07.2011. In view of the said decision, the questions of law are answered against the revenue. Hence, the appeals are dismissed. Sd/- JUDGE Sd/- JUDGE NM*