Bangalore in ITA No. 'I24/Bang!' 266.0 dat¢d.25.3.20£34 confirming thd order pa_ss9d._V by the Appallate commissioner consaquently confirm the letter is_rsi£ee:« the Assessing Gfficar dated 14~09~19€i9" aVt4:V.'*- _ ' -mrs ITA comwc as FOR x.L.MAnaunArH 3., DELIVERSD ran roLLc$Iss: »_-_._ J U D a»xVx.w T g"V This appeal is the legality and judgment passed by thag Tribunal. Bangalaze a¢g¢~;=1g rig R9§§§§:§ang/zooo dated 25.3.2
o$¢;*4 §+ “§= ”
2._ T1i6:.i9′}:”a§:pea1 is ackaittad to
substantial quaatiana or
v. M X -_…….4.A.,_._~ unmwunmw auwarn mwuna wr RHKNAIAER Hlfiéfi €.,;.0Ui{‘f 0? KARNATAKA HIGH COUR? OF KARMAYAKA HKSH COUR
a My; ‘MR
Pazathar, their Appellate
Authbritias were correct in holding
” A. the aaseaaea was entitled to
_ xz:_!:ex*¢wt under saatiarz 24-M of the
‘£62′: an that amount of interest paid
under Sectian 23%, 234.3 inc? 2343’ of
‘ the Act: which was waived in
acacszdancze with the Baud
notificatian dated: 23.5.1996 iaaued
under section 129 :31? the Act: by the
Settlaaaxzt camtisszon.
xv’
Wmfiamw mama amnnmnnmg Mg. II:
. 3
.» -w wmy… .m.m…mm .,.w, Wm… W nnxaunxnnfl nmvn Wm” W mama-mm mcm cmmr «W mmmmeerg mm mm:
T. 2. ahathar, the Appellate ;
Az1t;h¢.r1:;e’.9s’, have jurisdiction to .. ~/
entertain ex”‘a’£:&£:utg.;,y appeal
the pravisixma af tiw Incme Tax aict” _
against the 1nt1mt1on,passed by . ‘
Assessing Officer /
Camiaaioner of Incme ‘.E’§:x”‘ds:c;lix;i._r:_ig”«_’ .
two great interest: under ‘».$ec;£:T.£r:x1’T=2=§.«§_.t; x
or the Act. _
we have raframad the qucs !fi§§:z-.V_Vo£ in} ETA
N’o.486/2006 as herein1{t1c1e’§t % ‘ %
“E2¢.tf£e§zf. of
Income, 4’i”‘;1e2J.-_;’ Income
Tax ~ were
jus;’£3}ia¢§;_.V . ‘2§§1gxzj§ that the
assiiasaénéa’ to claisa
intarésfz” _u§.5c$_§.t’ _ “S§at.:a:: 244A of the
V arbor} .i:i’!:eraa£: was waived off
i.t;.?1¢§%’..’ASeti:§i’§§§¢v-ant: Comziaaion based
Dhgardahip pleaded by me
“* k5s§3§$e?fls
V Sfi.x:<;;¢;_ tickets at this case are similar
facts of the case in 2E'1'.'A NOAB6/2094
'"¢ &ia§osea or by us today g9.12.20e9;, the
fivearned counsel appearing for both the patties
submit that zfollawing the judgment in ITA.
6/
_ .. … – …wA-V_, 1111235 1:-'Ir-\zw°'I a-u«..~.-an uwum ur EVRKNAIAKR HEGR COURT OF KARNAXAKA HKGH CQURT OF KARNAYAECA Hifivfi (SOUR
823.486/2004, the present appeal he dispofiefi.
of.
3. Accordingly, we ”
answering the quaation of ix:-;£€zvA¢:.:_.’.r:’
E19″ €.&._75€’x*€*”\’~*”» -(in,
f”I”%¥IB’!* he Ufiflkinmnum …….- __.._._ _