THE COMMISSIONER OF INCOME TAX vs. M/S MALLIPORE INDIA P LTD

ITA/672/2007HC KarnatakaKAHC01048453200720 December 2007Bench: K.L.MANJUNATH,ARALI NAGARAJ3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant four weeks' time as a last chance to take necessary action. Failure to do so would result in the appeal being dismissed without further reference to the Court.

What were the facts?

The Commissioner of Income Tax filed an appeal before the High Court against an ITAT order. The ITAT had confirmed the order of the Appellate Commissioner, which in turn had confirmed the order of the Assistant Commissioner of Income Tax.

What were the issues?

The primary issue was whether the High Court would grant further time for compliance, failing which the appeal would stand dismissed.

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 20TH DAY OF DECEMBER, 2007

PRESENT

HON' BLE MR. JUSTICE K.L.MANJUNATH

AND

HON' BLE MR. JUSTICE ARALI NAGARAJ

ITA NO 672 OF 2007

BETWEEN

THE COMMISSIONER OF INCOME TAX, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001.

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 12(1)

C.R. BUILDING, QUEENS ROAD, BENGALURU. ... APPELLANT (S)

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

..2..

ITA No.672/2007 2 AND

M/S MILLIPORE INDIA PVT. LTD. NO.50A RING ROAD, PEENYA 2ND PHASE, BENGALURU – 58. ... 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 30.04.2007 passed in ITA No.1483/Beng/2005, for the Assessment year 2002-2003, 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, in ITA No.1483/Beng/2005 dated 30.04.2007 confirming the order of the Appellate Commissioner & confirm the order passed by the Asst. Commissioner of Income Tax, Circle – 12(1), Bengaluru.

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

ITA No.672/2007 3 ORDER

As a last chance 4 weeks time is granted to do the needful.

If needful is not done within the stipulated time the appeal stands dismissed without reference to the Court.

Sd/-

JUDGE

Sd/-

JUDGE

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

Ty.Date : 21/1/15

Copy C. Date : 22/1/15

Sd/-