THE COMMISSIONER OF INCOME TAX vs. M/S MYSURU AMMONIA PRIVATE LTD
What did the High Court hold?
The High Court granted four weeks' time to comply with office objections. If the objections were not complied with within the stipulated period, the appeal would stand dismissed.
What were the facts?
The Commissioner of Income Tax filed an appeal before the High Court of Karnataka against an order passed by the ITAT Bengaluru. The appeal arose from an assessment year 2002-03.
What were the issues?
The primary issue was the compliance with office objections for the appeal to be heard. The court did not adjudicate on the merits of the case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2008 PRESENT HON' BLE MR. JUSTICE DEEPAK VERMA AND HON' BLE MR. JUSTICE K.L.MANJUNATH ITA NO 771 OF 2007
BETWEEN 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BENGALURU.
THE INCOME TAX OFFICER, WARD - 12(1) C.R. BUILDING, QUEENS ROAD, BENGALURU.
... APPELLANT(S) (By Sri. M.V. SESHACHALA, ADVOCATE)
..2..
ITA No.771/2007 2
AND
M/S MYSURU AMMONIA PRIVATE LTD., 98-99,N.R.ROAD, BENGALURU-2. ... RESPONDENT(S)
The advocate for the appellant has filed the above ITA Under Sec.260-A of Income Tax Act 1961, arising out of order dated 11.05.2007 passed in ITA No.1105/Beng/2006, for the Assessment year 2002-03, 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. 1105/Beng/2006, dated 11.05.2007 and confirm the orders of the Appellate Commissioner confirming the order passed by the Income Tax Officer, Ward- 12(1) Bengaluru. ..3..
ITA No.771/2007 3
This ITA is coming on for Orders, this day, the Court made the following: ORDER
Four week’s time is granted to comply with the office objections if the office objections are not complied with within the stipulated period, appeal would stand dismissed without reference to the court.
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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