COMMISSIONER OF INCOME TAX vs SRI DEVANANDA SHETTY

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27TH DAY OF NOVEMBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA NO.135/2011 C/W ITA NO. 501/2009 ITA NO. 353/2010

IN ITA NO.135/2011

BETWEEN:

COMMISSIONER OF INCOME TAX, C.R. BUILDINGS, ATTAWARA, MANGALORE-575 001.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE. … APPELLANTS

(BY SRI. E.I. SANMATHI-ADV)

AND:

SRI. DEVANAND SHETTY PROP: M/S DIX SHIPPING CO., BEACH ROAD, PANAMBUR, MANGALORE.

… RESPONDENT

(BY SRI. S. PARTHASARATHI-ADV)

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 6.12.2010 PASSED IN ITA NO. 593/2010, FOR THE ASSESSMENT YEAR 2007-08, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

IN ITA NO. 501/2009

BETWEEN:

THE COMMISSIONER OF INCOME TAX, C.R. BUILDING, ATTAVARA, MANGALORE.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), C.R. BUILDING, ATTAVARA, MANGALORE.

… APPELLANTS

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

AND:

SRI. DEVANAND SHETTY PROP: M/S DIX SHIPPING CO., NMC COMPLEX, PANAMBUR, MANGALORE-11.

… RESPONDENT

(BY SRI. S. PARTHASARATHI-ADV)

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 8.5.2009 PASSED IN ITA NO.959/BNG/2008, FOR THE ASSESSMENT YEAR 2005-06, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

IN ITA NO. 353/2010

BETWEEN:

COMMISSIONER OF INCOME TAX, BANGALORE.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), MANGALORE.

… APPELLANTS

(BY SRI. E.I. SANMATHI-ADV)

AND:

SRI. DEVANAND SHETTY, PRO: DIX SHIPPING COMPANY, MANGALORE.

… RESPONDENT (BY SRI. S. PARTHASARATHI-ADV)

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 4.5.2010 PASSED IN ITA NO. 8/BNG/2010, FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.

THESE ITAs COMING ON FOR HEARING THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the parties have submitted that the questions of law involved in these appeals are fully covered by the decision of this Court dated 24.02.2015 rendered in ITA No.22/20011 in the case of Commissioner of Income Tax –vs- Sri Clifford D’soza.

Accordingly, for the reasons given in the aforesaid judgment, we are of the opinion that no substantial question of law arises for determination by this Court. The appeals are dismissed.

Sd/-

JUDGE

Sd/-

JUDGE TL

COMMISSIONER OF INCOME TAX vs. SRI DEVANANDA SHETTY