S S JEWELLERY vs. DR. VIJAYA KUMAR M. D., (IRS)

1 ITA No. 358 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.358 OF 2022

BETWEEN:

(BY SHRI. K.V. ARAVIND, STANDING COUNSEL)

AND:

M/s GMR ENERGY LTD 25/1, SKIP HOUSE MUSEUM ROAD BENGALURU-560 025. PAN: AAACT8420A …RESPONDENT

(SHRI BALRAM RAO, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09/09/2020 PASSED IN ITA NO. 1918/BANG/2016 FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.,

Digitally signed by ANUSHA V Location: High Court Of Karnataka

2 ITA No. 358 of 2022

THIS INCOME TAX APPEAL, COMING ON FOR ORDERS, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal is filed by the Revenue challenging order dated 09th September, 2020 in ITA No.1918/Bang/2016 for the Assessment Year 2008-2009. 2. Heard Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue and Shri Balram Rao, learned advocate for the respondent. 3. In impugned order, ITAT1 has noted that no categorical finding is recorded by the CIT(A)2 with regard to any incriminating material that was seized during search proceedings and remanded the matter to the CIT(A). In our opinion, it would be premature to consider this appeal as we may be prejudging the issue. In the circumstance, this appeal is dismissed reserving liberty to both the assessee and the Revenue to urge all contentions before the CIT(A).

1 Income Tax Appellate Tribunal 2 Commissioner of Income Tax (Appeals)

3 ITA No. 358 of 2022

Since, the matter has been remanded to the CIT(A), questions of law require no answer. Accordingly, they are not answered. No costs.

Sd/- JUDGE

Sd/- JUDGE

AV List No.: 1 Sl No.: 15