M/S NAMDHARI SEEDS PVT LTD vs. THE ASST COMMISSIONER OF INCOME TAX

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ITA/282/2010HC KarnatakaKAHC01091627201014 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal, following the precedent set in a related appeal, allowed the current appeal. The impugned order was set aside, and the matter was remanded to the assessing authority for fresh consideration.

What were the facts?

The appellant's counsel presented a previous order in a related appeal where the issue was identical. This previous order had set aside the impugned orders and remanded the matter for re-determination.

What were the issues?

Whether the current appeal should be allowed and the matter remanded based on a previous identical appeal's decision.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 14TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.282 OF 2010

BETWEEN:

M/s. NAMDHARI SEEDS PRIVATE LIMITED URALAHALLI VILLAGE, BIDADI POST, BENGALURU – 562 109, REPRESENTED BY ITS MANAGING DIRECTOR, SRI UDAY SINGH, AGED ABOUT 52 YEARS, SON OF SRI MAHARAJ BIR SINGH. ... APPELLANT

(BY SRI A SHANKAR & M LAVA, ADVOCATES)

AND:

THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 12(2), 14/3, 4TH FLOOR, R.P.BHAVAN (OPP.RBI), NRUPATHUNGA ROAD, BENGALURU – 560 001. ... RESPONDENT

2 (BY SRI K.V.ARAVIND, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT, 1961 ARISING OUT ORDER DATED 26.04.2010 PASSED IN ITA NO.1235/BNG/2009, FOR THE ASSESSMENT YEARS 2005- 06, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BENGALURU IN ITA NO.1235/BANG/2009, DATED 26.04.2010.

*****

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

JUDGMENT

The appellant’s counsel places on record the order dated 2-8-2014 passed in ITA No.342 of 2010. In terms whereof, it was held that the question involved in the said appeal is the same as in the case of ITA No.346 of 2012 in the case of M/s.NAMDHARI SEEDS PRIVATE LIMITED. vs. ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU, disposed off on 18-7-2014. Therefore, following the said order, the appeal was allowed. The impugned orders were set aside and the matter was

3 remanded to the assessing authority for a re- determination in terms of the order passed in ITA No. 346 of 2012.

2.

In view of the matter being remanded in the aforesaid appeal, this appeal is allowed. The impugned order in ITA No.1235/BNG/2009 is set aside. The matter is remanded for a fresh consideration to the assessing authority in terms of the order passed in ITA No. 346 of 2012. The appeal is accordingly disposed off. All contentions are kept open.

SD/- SD/- JUDGE JUDGE

rsk/-

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