THE DIRECTOR OF INCOME TAX vs. BANGALORE UNIVERSITY

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ITA/808/2008HC KarnatakaKAHC01040244200804 June 2009Bench: RAVI MALIMATH,V.GOPALAGOWDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant one week's time to comply with office objections. Failure to do so would result in the appeal being deemed rejected without reference to the Bench.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed an order on March 28, 2008, in ITA No. 398/Beng/2007 for the assessment year 2004-05. The Director of Income-Tax (Exemptions) and Deputy Director of Income Tax filed an appeal against this order.

What were the issues?

The appeal was filed against an ITAT order confirming a lower authority's decision. The primary issue was the compliance with procedural requirements for the appeal to be heard.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF JUNE, 2009

PRESENT

HON' BLE MR. JUSTICE V.GOPALAGOWDA

AND

HON' BLE MR. JUSTICE RAVI MALIMATH

ITA NO 808 OF 2008

BETWEEN

1.

THE DIRECTOR OF INCOME – TAX, EXEMPTIONS, C.R. BUILDING, QUEENS ROAD, BENGALURU.

2.

THE DEPUTY DRIECTOR OF INCOME TAX

(EXEMPTIONS),

CIRCLE 17(1), C.R.BUILDING,

QUEENS ROAD,

BENGALURU. ... APPELLANT (S)

(By Sri. M.V. SESHACHALA, ADVOCATE)

..2..

ITA No.808/2008 2 AND

BANGALORE UNIVERSITY, JNANABHARATHI, BENGALURU – 560 056. ... RESPONDENT

The advocate for the appellant has filed the above ITA Under Sec.260-A of Income Tax Act 1961, arising out of order dated 28.03.2008 passed in ITA No.398/Beng/2007, for the Assessment year 2004-05, praying this Hon'ble Court to: i. formulate the substantial questions of law stated above. ii. allow the appeal and set aside the order passed by the ITAT, Bengaluru in ITA No.398/Beng/2007 dated 28.03.2008 confirming the order of the Appellate Commissioner confirm the order passed by the Deputy Director of Income Tax, (Exemp) Circle-17(1), Bengaluru.

This ITA is coming on for Orders, this day, the Court made the following: ..3..

ITA No.808/2008 3 ORDER

One week’s time is granted to the appellant to comply with office objections, failing which, the appeal shall be deemed to be rejected without reference to the Bench.

Sd/-

JUDGE

Sd/-

JUDGE

Ty. By : H.M.N R. By : V.K C. By : D.P.S

Copy Ty.Date : 22/01/15 C. Date : 22/01/15

Sd/-

ASSISTANT REGISTRAR

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