THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI.KIRAN M JADHAV

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 25TH DAY OF NOVEMBER 2019 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE

AND

THE HON’BLE MR.JUSTICE N.S. SANJAY GOWDA

I.T.A No.100012/2016 C/W I.T.A. No.100013/2016, I.T.A. No.100014/2016, I.T.A. No.100015/2016, I.T.A. No.100016/2016 & I.T.A. No.100017/2016

ITA NO.100012/2016

BETWEEN:

OF INCOME TAX,

DR. AMBEDKAR ROAD,

OPP: CIVIL HOSPITAL, BELAGAVI.

OF INCOME TAX, CIRCLE-1,

BIJAPUR. ..... APPELLANTS (BY SRI Y V RAVIRAJ, ADV.)

AND

RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA. ..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs.)

: 2 : THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.152/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE-1, BIJAPUR AND ETC.

ITA NO.100013/2016

BETWEEN:

OF INCOME TAX,

DR. AMBEDKAR ROAD,

OPP: CIVIL HOSPITAL, BELAGAVI.

OF INCOME TAX, CIRCLE-1,

BIJAPUR. ..... APPELLANTS (BY SRI Y V RAVIRAJ, ADV.)

AND

RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA. ..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE, ADV. & SRI H.R. KAMBIYAVAR, ADV.)

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.153/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE-1, BIJAPUR AND ETC.

: 3 : ITA NO.100014/2016

BETWEEN:

OF INCOME TAX,

DR. AMBEDKAR ROAD,

OPP: CIVIL HOSPITAL,

BELAGAVI.

OF INCOME TAX, CIRCLE-1,

BIJAPUR. ..... APPELLANTS (BY SRI Y V RAVIRAJ, ADV.)

AND

RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA. ..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE, ADV. & SRI H.R. KAMBIYAVAR, ADV.)

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.154/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE-1, BIJAPUR AND ETC.

ITA NO.100015/2016

BETWEEN:

OF INCOME TAX,

DR. AMBEDKAR ROAD,

OPP: CIVIL HOSPITAL, BELAGAVI.

: 4 :

BAGALKOT. ..... APPELLANTS (BY SRI Y V RAVIRAJ, ADV.)

AND

RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA. ..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs.

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.155/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.

ITA NO.100016/2016

BETWEEN:

OF INCOME TAX,

DR. AMBEDKAR ROAD,

OPP: CIVIL HOSPITAL, BELAGAVI.

WARD-1, BAGALKOT. ..... APPELLANTS (BY SRI Y V RAVIRAJ, ADV.)

AND

RYATAR SAHAKARI SAKKARRE

: 5 : KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA. ..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs)

THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.156/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.

ITA NO.100017/2016

BETWEEN:

OF INCOME TAX,

DR. AMBEDKAR ROAD,

OPP: CIVIL HOSPITAL,

BELAGAVI.

WARD-1, BAGALKOT. ..... APPELLANTS (BY SRI Y V RAVIRAJ, ADV.)

AND

RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA. ..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE, & SRI H.R. KAMBIYAVAR, ADVs)

: 6 : THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.157/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.

THESE APPEALS COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT Mr. Y.V. Raviraj, learned counsel for the revenue. Mr. Prakash Badiger, learned counsel for the assessee. For the reasons assigned by us in the order passed today in I.T.A.Nos.100111-100120/2015, the impugned order dated 04.08.2015 passed by the Income Tax Appellate Tribunal is hereby quashed and the matter is remitted to the Income Tax Appellate Tribunal afresh for decision in accordance with law. Accordingly, the appeals are disposed of. Sd/- JUDGE

Sd/- JUDGE

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