THE COMMISSIONER OF INCOME TAX vs. M JANARDHANA RAO

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ITA/3245/2005HC KarnatakaKAHC01051880200506 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court observed that the assessment orders related to the same subject matter in other appeals had reached finality. Consequently, the questions raised in the present appeals became infructuous.

What were the facts?

The appeals were filed before the High Court of Karnataka concerning assessment orders for the assessment year 1995-96. The subject matter of these appeals was the same as in other related appeals (ITA Nos. 69/2011 and 70/2001).

What were the issues?

Whether the appeals filed before the High Court were rendered infructuous due to the finality of related assessment orders in other appeals.

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 6TH 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.3245/2005 C/w. I.T.A.No.3186/2005

ITA.No.3245/2005 :

BETWEEN:

1.

The Commissioner of Income Tax No.55/1, Shilpashree Vidyaranya Complex Vishweshwaranagar Mysore.

2.

The Deputy Commissioner Of Income tax (Asst) Special Range, No.55/1, Shilpashree Vidyaranya Complex Vishweshwaranagar Mysore.

.. Appellants

( By Sri E.Sanmathi & Indrakumar, Advocates )

AND:

M.Janardhana Rao Member, Mangalore Ganesh Beedi Works (AOP-12) Binoba Road,

2 Mysore, Since deceased, rep. by legal representatives:

1A) Smt.M.Kaveri Bai

W/o Late M.Janardhana Rao

Aged about 69 years,

No.38, 1st Main,

Yadavagiri

Mysore.

1B) Smt.Arathi Shenoy

D/o Late M.Janardhana Rao

Aged about 48 years,

No.38, 1st Main,

Yadavagiri

Mysore.

1C) Smt.Vatsala Sudheer Kamath

D/o Late M.Janardhana Rao

Aged about 50 years,

No.301, VESPERS,

Bangalore-25.

.. Respondents

( By M/s.K.R.Prasad, A.R.Kulkarni, Advocates)

This ITA is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 7.7.2005 passed in ITA No.6/Bang/1999 for the Assessment year 1995-96 praying that this Hon’ble Court may be pleased to formulate the substantial questions of law stated therein and to allow the appeal and set aside the order passed by the ITAT in ITA No.6/Bang/1999 dated 7.7.2005 and confirm the order passed by the Deputy Commissioner of Income Tax (Asst), Special Range, Mysore, in the interest of justice and equity.

3 ITA.No.3186/2005 :

BETWEEN :

M/S.Mangalore Ganesh Beedi Works (AOP-3) Vinoba Road, Mysore, Represented by Sri M.Jagannath Shenoi Aged about 51 years, S/o late M.Govinda Rao.

.. Appellant

( By Sri A.Shankar and Sri M.Lava, Advocates )

AND :

The Joint Commissioner Of Income Tax (Asst.) Income tax Offices, Special Range, Opp. Sterling Theatre Vishveshwarnagar Mysore-570008.

.. Respondent

( By Sri B.R.Indrakumar, Sr.Counsel a/w. Sri Sanmathi, Advocate)

This ITA is filed under Section 260-A of the I.T.Act, 1961 arising out of order dated 7.7.2005 passed in ITA No.6/B/1999 for the Assessment year 1995-96 praying that this Hon’ble Court may be pleased to formulate the substantial questions of law stated therein and etc.,

These Appeals are coming on for orders this day, K.SREEDHAR RAO, J., delivered the following :

4 J U D G M E N T

In ITA.Nos.69/2011 and 70/2001 in respect of the same subject matter, the assessment order has reached the finality. Therefore, the questions raised in the above appeals have become infructuous. Appeals are accordingly dismissed.

Sd/- JUDGE

Sd/- JUDGE

*bk/-

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