COMMISSIONER OF INCOME TAX vs. SMT. H.B.SUDHA

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ITA/930/2006HC KarnatakaKAHC01032056200631 August 2007Bench: V.GOPALAGOWDA,ARALI NAGARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court ordered that needful action be done during the day. Failing this, the appeal would stand dismissed without reference to the Bench.

What were the facts?

The Commissioner of Income Tax filed an appeal under Section 260-A of the Income Tax Act against an ITAT order. The appeal sought to set aside the ITAT's decision and confirm the order of the Deputy Commissioner.

What were the issues?

The primary issue was whether the appeal filed by the Commissioner of Income Tax would be dismissed due to non-compliance with the court's procedural order.

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 BENGALURU

DATED THIS THE 31ST DAY OF AUGUST, 2007

PRESENT

HON' BLE MR. JUSTICE V.GOPALAGOWDA

AND

HON' BLE MR. JUSTICE ARALI NAGARAJ

ITA NO 930 OF 2006

BETWEEN

1.

THE COMMISSIONER OF INCOME TAX

CENTRAL CIRCLE,

C.R.BUILDING,

QUEENS ROAD,

BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX,

CENTRAL CIRCLE – I,

C.R. BUILDING,

QUEENS ROAD,

BENGALURU. ... APPELLANT (S)

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

..2..

- - ITA No.930/2006 2 AND

SMT. H.B.SUDHA, NO.26-A/2, SANKEY ROAD, BENGALURU. ... 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 14.09.2005 passed in ITA No.327/Beng/2002, for the Assessment Year 1997-98, praying this Hon'ble Court to:

i. formulate the substantial questions of law stated above,

ii. allow the appeal and set aside the orders passed by the ITAT, Bengaluru in ITA No.327/Beng/2002 dated 14.09.2005 and confirming the order of the Appellate Commissioner and confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle (1), Bengaluru.

..3..

- - ITA No.930/2006 3

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

ORDER

Needful shall be done during the course of the day, failing which the appeal stands dismissed without reference to the Bench.

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/-

ASSISTANT REGISTRAR

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