THE PR.COMMISSIONER OF INCOME-TAX, CIT (A) vs. SHRI DINESH KUMAR SINGHI

1/10 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 19TH DAY OF JUNE 2018

PRESENT

THE HON’BLE DR.JUSTICE VINEET KOTHARI

AND

THE HON’BLE MRS.JUSTICE S.SUJATHA

I.T.A. No.132/2017 c/w

I.T.A. Nos.133, 134, 135, 136, 137 AND 138 OF 2017

IN I.T.A.No.132/2017:

BETWEEN :

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

SHRI DINESH KUMAR SINGHI NO.19, SINGHI VILLA, NORRIS ROAD, SHANTHINAGAR, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

2/10

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/09/2016 PASSED IN S.P.NO.137/BANG/2016 (IN ITA NO.699/BANG/2015), FOR THE ASSESSMENT YEAR 2005-2006 PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN SP NO.137/BANG/2016 (IN ITA NO.699/BANG/2015) DATED 30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. 3. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.No.133/2017:

BETWEEN :

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

SHRI DINESH KUMAR SINGHI NO.19, SINGHI VILLA, NORRIS ROAD,

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

3/10

SHANTHINAGAR, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/09/2016 PASSED IN S.P.NO.138/BANG/2016 (IN ITA NO.670/BANG/2015), FOR THE ASSESSMENT YEAR 2006-2007 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BENGALURU IN S.P.NO. 138/BANG/2016 (IN ITA NO.670/BANG/2015) DATED 30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.No.134/2017:

BETWEEN :

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

SHRI DINESH KUMAR SINGHI NO.19, SINGHI VILLA, NORRIS ROAD,

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

4/10

SHANTHINAGAR, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:30/09/2016 PASSED IN S.P. NO. 139/BANG/2016 (IN ITA NO.671/BANG/2015), FOR THE ASSESSMENT YEAR 2007- 2008 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BENGALURU IN SP NO. 139/BANG/2016 (IN ITA NO. 671/BANG/2015) DATED:30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.No.135/2017:

BETWEEN :

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

SHRI DINESH KUMAR SINGHI NO.19, SINGHI VILLA,

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

5/10

NORRIS ROAD, SHANTHINAGAR, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/09/2016 PASSED IN S.P.NO. 140/BANG/2016 (IN ITA NO.1053/BANG/2015), FOR THE ASSESSMENT YEAR 2010- 2011. PRAYING 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 SP NO. 140/BANG/2016 (IN ITA NO. 1053/BANG/2015) DATED:30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.No.136/2017:

BETWEEN :

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

6/10

AND :

SHRI DINESH KUMAR SINGHI NO.19, SINGHI VILLA, NORRIS ROAD, SHANTHINAGAR, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/09/2016 PASSED IN S.P.NO. 141/BANG/2016 (IN ITA NO. 1054/BANG/2015), FOR THE ASSESSMENT YEAR 2011-2012. PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BENGALURU IN SP NO. 141/BANG/2016 (IN ITA NO. 1054/BANG/2015) DATED:30/09/2016 CONFIRMING THE ORDER OF THE APPELLLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.No.137/2017:

BETWEEN :

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

7/10

AND :

Ms. SNEHALATHA SINGHI FLAT No.101, PRIDE ELITE, No.10, MUSEUM ROAD, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/09/2016 PASSED IN S.P.NO. 142/BANG/2016 (IN ITA NO.1055/BANG/2015), FOR THE ASSESSMENT YEAR 2010- 2011. PRAYING TO: 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN S.P.NO. 142/BANG/2016 (IN ITA NO. 1055/BANG/2015) DATED:30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. 3. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN I.T.A.No.138/2017:

BETWEEN :

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

8/10

PRESENT ADDRESS CIRCLE-1 (1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095.

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

Ms. SNEHALATHA SINGHI FLAT No.101, PRIDE ELITE, No.10, MUSEUM ROAD, BENGALURU.

…RESPONDENT

(BY SMT.S.R.ANURADHA, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/09/2016 PASSED IN S.P.NO. 143/BANG/2016 (IN ITA NO. 1056/BANG/2015), FOR THE ASSESSMENT YEAR 2011-2012. PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BENGALURU IN S.P.NO. 143/BANG/2016 (IN ITA NO. 1056/BANG/2015) DATED:30/09/2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BENGALURU. III. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

THESE APPEALS COMING ON FOR ADMISSION, THIS DAY, Dr. VINEET KOTHARI, J., DELIVERED THE FOLLOWING:

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

9/10

J U D G M E N T

Mr. K.V.Aravind, Adv. for Appellants - Revenue Mrs. S.R.Anuradha, Adv. for Respondent - Assessee

Learned Counsel at the Bar had brought to our notice that the present Appeals have been filed by the Revenue arising from the interlocutory order passed by the learned Income Tax Appellate Tribunal on stay applications filed by the Respondent-Assessee, extending the period of stay since the appeal itself could not be decided within the statutory period for which stay could be granted by the learned Tribunal u/s. 254 (2A) of the Act.

Date of Judgment 19-06-2018, ITA No.132/2017 & connected matters

The Pr. Commissioner of Income Tax & another Vs.

Shri Dinesh Kumar Singhi

10/10

learned Tribunal disposing of the Appeals of the Assessee are placed on record.

In view of the aforesaid, the present Appeals filed by the Revenue arising from interlocutory order passed by Tribunal have been rendered infructuous and the same are accordingly disposed of.

Sd/- JUDGE

Sd/- JUDGE

AN/-