THE COMMR OF INCOME TAX vs. M/S GOKULDAS EXPORTS

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ITA/1195/2006HC KarnatakaKAHC01059968200606 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the main order of the ITAT had already been set aside and remanded for fresh consideration in a prior appeal. Therefore, the current appeal was deemed unnecessary.

What were the facts?

The Income Tax Department filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). This appeal was related to a miscellaneous order connected to a main order that was under challenge in a previous appeal.

What were the issues?

Whether the current appeal is maintainable when the related main order has been set aside and remanded by the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

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Cited by 52 judgments on BharatTax

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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 INCOME TAX APPEAL No. 1195/2006 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, C.R. BUILDING QUEENS ROAD, BANGALORE 2. THE ASSISTANT COMMISISIONER OF INCOME TAX CIRCLE – 11(2) C.R. BUILDING QUEENS ROAD BANGALORE

... APPELLANTS (By Sri G KAMALADHAR, Adv.) AND: M/S. GOKULDAS EXPORTS N.70, MISSION ROAD BANGALORE ... RESPONDENT (By Sri. S PARTHASARATHY, Adv.)

2 This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 21-04-2006 passed inM.P.NO. 29/bang/2006 in ITA No.1062/Bang/2004 for the Assessment Year 1995-96, 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 orders of the ITAT, Bangalore bearing ITA No.1062/Bang/2004 dtd: 21-04-2006 and confirm the order of the Appellate Commissioner confirming the order passed by the Assistant Commissioner of Income Tax, Circle-11(2), Bangalore. iii. to pass such other suitable orders as this Hon’ble Court deems fit to grant in the facts and circumstances of the case in the interest of justice and equity. This Appeal coming on for hearing, on this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T This court in ITA No. 964/2006 has set aside the order of the Appellate Tribunal in question and the matter is remanded to the Tribunal for fresh consideration.

3 2. The impugned order in this appeal is the miscellaneous order connected with the order in challenge in ITA No. 964/2006. 3. Since the main order has been set aside and remanded back for fresh consideration by the Tribunal, the appeal is unnecessary. The impugned order passed in the miscellaneous case shall be considered by the Tribunal pursuant to the order of remand passed in ITA No. 964/2006. Accordingly the appeal is disposed of. Sd/- JUDGE Sd/- JUDGE Bsv

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