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W.A. Nos. 6047-6050 of 2015 -1- IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 14TH DAY OF MARCH 2016 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’BLE MR. JUSTICE G.NARENDAR W.A. Nos. 6047-6050 of 2015 (T-IT) BETWEEN : CORPORATION BANK REPRESENTED BY SENIOR MANAGER: KLS GCC BRANCH GOGTE COLLEGE CAMPUS, BELAGAVI-590006. ... APPELLANT (BY SRIYUTHS B. S. N. PRASAD AND H.R. KAMBIYAVAR, ADVOCATES) AND : 1. THE INCOME TAX OFFICER (TDS) F.K.COMMERCIAL COMPLEX OPP. DISTRICT HOSPITAL DR.B.R.AMBEDKAR ROAD, BELAGAVI-560001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) F.K.COMMERCIAL COMPLEX OPP. CIVIL HOSPITAL DR.B.R.AMBEDKAR ROAD, BELAGAVI-560001. ... RESPONDENTS (BY SRI Y.V. RAVIRAJ, ADVOCATE) THESE WRIT APPEALS ARE FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE
W.A. Nos. 6047-6050 of 2015 -2- ORDER PASSED IN THE WRIT PETITION NOS.114401-114404 OF 2015 DATED 18/12/15. I.A. NO.2/2015 IS FILED FOR STAY. THESE W.As. A/W. I.A. COMING ON FOR PRELIMINARY HEARING THIS DAY, H.G. RAMESH J., DELIVERED THE FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral): 1. It is submitted by the learned counsel on both sides that these appeals are similar to the appeals in W.A. Nos.6035-6038 of 2015, which are disposed of today. They submit that these appeals may also be disposed of in the same terms. 2. In view of the above, we make the following order: The impugned order of the learned Single Judge dated 18.12.2015 in W.P. Nos.114401-114404 of 2015, and, the order of the First Appellate Authority dated 16.04.2015 rejecting the appellant’s application filed for interim stay, are set aside. The matter is remitted to the Appellate Authority, namely the Commissioner of Income Tax (Appeals), for reconsideration in accordance with law. The Appellate Authority shall inter alia consider as to whether
W.A. Nos. 6047-6050 of 2015 -3- the first proviso to Section 201(1) of the Income Tax Act, 1961 is applicable to the facts of the case or not. All contentions of both the parties are kept open. The appeals stand disposed of in the above terms. 3. In view of disposal of the appeals, I.A. No.2/2015 filed for interim stay does not survive for consideration; it stands disposed of accordingly. Appeals disposed of. Sd/- JUDGE Sd/- JUDGE hnm