M/S S K PROPERTIES vs. THE INCOME TAX OFFICER

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ITA/724/2015HC KarnatakaKAHC01049635201502 June 2016Bench: K.S.MUDAGAL,H.G.RAMESH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted two weeks' time to remove office objections. It was stated that failing to do so would result in the matter being automatically dismissed for want of prosecution.

What were the facts?

The appellant, M/s S.K. Properties, filed an Income Tax Appeal before the High Court of Karnataka against an order passed by the ITAT. The appeal arose from orders passed by the ITAT and the Appellate Commissioner for the Assessment Year 2005-2006.

What were the issues?

The primary issue was the appeal against the ITAT and Appellate Commissioner's orders. The court's order focused on procedural compliance for the appeal to be heard.

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 AT BENGALURU

DATED THIS THE 02ND DAY OF JUNE, 2016

PRESENT

THE HON' BLE MR. JUSTICE JAYANT PATEL

AND

THE HON' BLE MR. JUSTICE B.SREENIVASE GOWDA

INCOME TAX APPEAL NO. 724/2015

BETWEEN

M/S S.K. PROPERTIES NO.103, ‘ALFA CARLSTON’ WHEELER ROAD, COOKE TOWN, BENGALURU-560 005. REP. BY ITS PARTNER MR.A.R.SARDAR KHAN. ... APPELLANT

(By Sri. : ARAVIND V CHAVAN, ADVOCATE )

AND

1.

THE INCOME TAX OFFICER WARD-1(2), HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 031. …2

ITA NO. 724/2015 2 2. THE COMMISIONER OF INCOME TAX -1 CENTRAL CIRCLE, C.R.BUILDINGS, QUEENS ROAD, BENGALURU – 560 001.

... RESPONDENTS

THE ADVOCATE FOR THE APPELLANT HAS FILED THE ABOVE ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:23/01/2015 PASSED IN ITA NO.669/BANG/2009 BY THE ITAT AND THE ORDER PASSED BY THE APPELLATE COMMISSIONER BEARING NO. ITA NO. 32/W-1(2)/A-1/2008-09 DATED:27/04/2009 PRODUCED AS ANNEXURE-B & C RESPECTIVELY, FOR THE ASSESSMENT YEAR 2005-2006.

PRAYING THIS HON'BLE COURT 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 ITA NO. 669/BANG/2009 DATED: 23/01/2015 AND THE ORDER PASSED BY THE APPELLATE …3

ITA NO. 724/2015 3 COMMISSIONER BEARING NO. ITA NO. 32/W-1(2)/A- 1/2008-09 DATED:27/04/2009 PRODUCED AS ANNEXURE-B & C RESPECTIVELY AND REMAND THE MATTER BACK TO THE APPELLATE COMMISSIONER TO CONSIDER THE MATTER ON MERITS IN THE INTEREST OF JUSTICE AND EQUITY.

This Income Tax Appeal coming on for Orders this day, the Court made the following Order. ORDER

Two weeks time is granted to remove office objections, failing which the matter shall stand automatically dismissed for want of prosecution. Sd/- JUDGE

Sd/- JUDGE

T By: VS R By : MJ C By: VS

COPY

Ty Date: 22.06.2016 C Date: 22/6/16 Sd/-

ASSISTANT REGISTRAR

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