COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S BANGALORE BAPTIST

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 22ND DAY OF JANUARY, 2020 PRESENT THE HON'BLE MR. JUSTICE ARAVIND KUMAR AND THE HON'BLE MR. JUSTICE E.S.INDIRESH WEALTH TAX APPEAL No.1 OF 2016 C/W WEALTH TAX APPEAL No.2 OF 2016 C/W WEALTH TAX APPEAL No.3 OF 2016

IN WEALTH TAX APPEAL No.1 OF 2016: BETWEEN:

INCOME TAX, BMTC COMPLEX,

KORAMANGALA,

BENGALURU.

OF WEALTH TAX, CIRCLE 6(1),

BENGALURU.

... APPELLANTS (BY SMT.E.I.SANMATHI, ADVOCATE)

2 AND:

SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU – 560 054.

... RESPONDENT

(BY SRI.A.SHANKAR, SR.COUNSEL FOR SRI.M.LAVA, ADVOCATE)

THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.34/BANG/2014, FOR THE ASSESSMENT YEAR 2005-06 TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPEALLATE ORDER DATED:16.10.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.34/BANG/2014 FOR ASSESSMENT YEAR 2005-06 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND EQUITY.

IN WEALTH TAX APPEAL No.2 OF 2016: BETWEEN:

INCOME TAX, BMTC COMPLEX,

KORAMANGALA,

BENGALURU.

OF WEALTH TAX, CIRCLE 6(1),

BENGALURU.

... APPELLANTS (BY SMT.SANMATI, ADVOCATE)

AND:

SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU – 560 054.

... RESPONDENT

(BY SRI SHANKAR, SR.COUNSEL FOR SRI M.LAVA, ADVOCATE)

THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.35/BANG/2014, FOR THE ASSESSMENT YEAR 2006-07 TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPEALLATE ORDER DATED:16.10.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.35/BANG/2014 FOR ASSESSMENT YEAR 2006-07 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND EQUITY.

4 IN WEALTH TAX APPEAL No.3 OF 2016: BETWEEN:

INCOME TAX, BMTC COMPLEX,

KORAMANGALA,

BENGALURU.

OF WEALTH TAX, CIRCLE 6(1),

BENGALURU.

... APPELLANTS (BY SMT.SANMATI, ADVOCATE)

AND:

SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU – 560 054.

... RESPONDENT

(BY SRI SHANKAR, SR.COUNSEL FOR SRI M.LAVA, ADVOCATE)

THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.36/BANG/2014, FOR THE ASSESSMENT YEAR 2007-08 TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPEALLATE

5 ORDER DATED:16.10.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.36/BANG/2014 FOR ASSESSMENT YEAR 2007-08 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND EQUITY.

THESE WTA’s COMING ON FOR HEARING, THIS DAY, ARAVIND KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT This appeal is directed against the order dated 16.10.2015 passed by the Income Tax Appellate Tribunal in WTA No.34/Bang/2014. Said order is a common order passed in WTA Nos.35-36 /Bang/2014.

6 3. Hence, these appeals stands dismissed as not maintainable in the light of order dated 24.10.2019 passed in WTA No.26/2017.

All pending interlocutory applications, if any, shall stand consigned to records.

SD/- JUDGE

SD/- JUDGE