THE COMMISSIONER OF INCOME TAX vs A SHANMUGASUNDARAM

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 19TH DAY OF DECEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.79 OF 2010

BETWEEN:

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

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), BENGALURU. ... APPELLANTS

(BY SRI K.V. ARAVIND, ADVOCATE)

AND:

A. SHANMUGASUNDARAM NO.5/60, BRIDGE ROAD, PALLIPALAYAM, ERODE. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU BENCH, IN

I.T.A. NO.94/BANG/2009 DATED 11-9-2009 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Aggrieved by the order passed by the Tribunal remitting the matter back to the Assessing Officer for reconsideration and to take an appropriate decision, after the Hon’ble High Court passes judgment in Income Tax Appeal No.1029 of 2006, the present appeal is filed.

It is submitted at the Bar that Income Tax Appeal No.1029 of 2006 has since been disposed off. Based on the same, the Assessing Officer has to

reconsider the matter afresh.

Under these circumstances, we do not find any substantial question of law that arises for consideration in this appeal.

Hence, in the absence of any substantial question of law, the appeal is dismissed.

SD/-

SD/- JUDGE

JUDGE

kvk

THE COMMISSIONER OF INCOME TAX vs. A SHANMUGASUNDARAM