EN THIES, HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 16"' day of FeE)1'uary, 2010 P:"csenl THE HON'b'LE MR JUSTICE K L Z1/Iz'1N_]. V'
THE H()N’Bl.E Mrs JUSTICE I§’:4V;Vi+ia;i1aé1′;r(}’z\%§%;
Incmrw Tax Appefl 90″ /- .§{It?5 A A
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Quc:rji:1s R0:1<i,;T8;11'1g;i;;]m':*_ _ Appellzltlts
(By Sri M V
And:
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i\/£313.,H6iiSC,”‘#A36
Cf_m1nviV11’gh;1m»Rimdgfiimgzxlore 52 Res-pondcni
(By M/As: ‘K”t’E1gVc§’é,-§.:V.”[¢’2€E’Vi.G§V._{V(‘3, Adv.)
This” .A:_r%pe.z1I is filed under S.26()A of the income Tax Ac: pxuying to
va.<;"i;!.c;L..t4'hc drcécl" ciatcci l7.2.2{)O5 by {he ETAT and <:0nfi;':n Lhc order pztsseci
«.by"–1.I_"1'c.2_1pp\_°:IEaiC <;0Im11issi()ner mnfirming the order 01' a:<sc;~;.~;:'m:11I' passed by
_Jt;_Ck':.1nii1E&ésioner of !nc:o1ne Tax. Bangallore.
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This Appcuf coming on for hearing this day. K L Mzm__jL_111aI'l1 J,
cicfix-=erc:dIhc folfowisag: ' *
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Heard the counsel €01' the panics.
“‘ During the course of z1rg._umen1, it is’»._brc)::;’gi:1–T’1.(;’ourunéiticé ,:E’n;11″t.i1c
questions of law Emmet} in this appcaf z:.1]swt:1’r:d.agzzitlst cEiéji¢v.c:V13VL1c in IT/’31.’ V 7
558/2004 decided on 7. I 2.2009.
1 In View ofthc ,~;u:1’%e .’\.’2iI”1’1C. \.\_/t.3. hav¢_tc:>;(iis–:iti..ss ‘i~lig..;1[3pcaI a11swQ.ring the
question of law framgidé i:z’, I’_h’is afipcziii. “aigai’r’1s1VEhé’r:r.\ze–nL1c and in favour of {he
assess. 1’c>IEOxvizag %’hC”»-j”L£{>,1£i’11.(i’¥’l{. <.)":"»:t:%w,i..§ £'.m:x*tV'v i11"'ETA I59/2{T)O3 baztwccn {he
.~;u:nc parlics E"0r?I__he ~§.l.$3.~;r2$5i"Iv§'.':'I":-l_V yu:_1:' '~!_§)9'5._–%'and also the _j1:d_;rncn1 of the
Supreme Court in aha case (Sf C():1z1ziE3<.si0:zer of Income Tax & All)'. Vs
I)istillers Czznzgai-:_,»L.I;td 4» (2.r1f;'7)' 29:) [TR 419.
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