_V Huaué ~
N THE HIGH COURT OF KARNATAKA
C¥RCU|'f BENCH AT DHARWAS
DATED ms THE 3*" DAY OF MARCH,2:0O9f,:'V' '
:PRESENTs~H_ Q W %
THE HON'8LE MR.JL}ST!'§:E;'f\1.AE*i. F5A_T t'L
fi_NBL % L. ._ %
THE HONBLE MR. .szJsf{:t:!=;_ ARAL:"NAG}xR;§;:
:.T.Mi*o.2ikO2L%aF%23£3::
asrwem " 2
Sm. PusHPABAI.vC;'MEH3"A=;_
f'v'2EH'%'A s:LK sAR_EEg_,_ _ _
AEADPARK amass' ..
QHARWAD ' = '
____ _ _ _ __ APPELLANT
{By S:i:;3.SHA?{5K;?§P, .s§t)voc:.agTE.,._) . _'
ma; T'
znscome TAX {Z'F?Fi€2ER,'._ A
WARE:-2va:1_} V
_____ .. 9 .. RESPONDENT
'{BY"3R}. ~.~;_:_[x;»*~.% Sséaacwaaa, ADVOCATE }
%'i'%'%'h
TZ~:E'iS Eff!-'a. FILES UNDER SECEON 269%: OF THE FNCGME 3%)':
ACT, 19.6'? A$RI3E OUT OF "fHE ORDER DATES: 23.12.2003 PASSED iN §TA
V'-».NG=321!i§£¥'EGf2{}33 FOR THE ASSESSMENT YEAR '$998439 ON THE HLE
" {JFXHE INCOME TAX APPELLATE TR3BUNAL, BANGALOQE BENCH 'C'
"«_"?'~'E2A'f'i?~$G T{} Q FORMULATE THE SUBSFANTEAL QUESTEONS GF LAW
STATE}? ABOVE; fl} TO ALLOW THE APPEAL ANS SET ASIDE THE GRIDER
FWSSED 5'! YHEE FNCGME TAX APPELLATE TREBUNAL IN iTA
M NO.62'¥fBANG!i33 DATED 23.122663.
'SW8 ETA GOMENG QM FOR HEARING, THiS DAY, N.K. ¥'ATIi. J.,
V' agmvaasa "FHE FOLLOWING:
JUDGMENT
Appelfant being aggrieved VbAy_the ‘.0’rr:’e.~.E”_’e_:fé<:V.efc:i'.V
December 2003 passed in .
the assessment year 1998-§99~…pn nth-<.=.:'fiieVV At¥3_:é'*"iwnA®me"'L'
Tax Appeflate Tribu__n al, 5a}fui:;JLg.=.i£§re_ Bénch vide
Annexure A, has pre<.§e r1;§§d Appeai.
2. We appearing fer
appeiiani
é;g>§:$;éérE;1g for the parties, at the
outset fie subject matter invoived in
this §Ancorne “i'”a:X ;’-*;,r.:2pé’:-3:¥VAiI~:é. direcify covered by the Division
A%%3A¢5¢%fi €i’€’C¥7s:§Qn cf Court dated 22″” September 2008
w§.rf:’?.$;}r:fi:’e–«.vf’F_’Vag1_§(Vv-fgppeai No.186l2094 ( Smt. Kafiashi Devi
_ GKA Agama-!.;«:””Hub£§ Vs. Income Tax Officer, Ward i (3)
;Therefore, they submitted that, foiiowing the
afafeéaid Division Beanch decision, the present appeai
T “flay aiso be disposed crf.
3
4. The submission made by learne;i..VV_:c:e’u;}se!
appearing for the parties, as stated
record’
5. in View of the subni’iAesioj;a~~:inede” by
counsel appearing for the pézftiee, the ineowrh-e ‘Abpeaiii’ V
filed by appeliant is ;_:iispoeec.§VV:.’£_2f ‘i’ol’lo\&iE§g”*ti:eV§ Division
Bench decision of thieiiifeuri e.dff§tV1:iecJt2-:~’~3f’_’§. S_$Ptember 2008
in income Tax¢.駒ppea{AVi\i§fi:86i{2i3Q4VVi Kaileshi Devi
G. Agarwaig’ Teaxicfficer, Ward E (3)
Hubii) therein, with the
foiiowirigAd’irectief§e’&’;’~:;_” i
Tax Appea! flied by
– 5€appi=3li8ffgt is ieffefiéed in part ;
fhe order impugned dated 23″‘
beeerfiber r—“” 2003 r’*~–*””‘ bearing r–“I7’A
2 ” ifg{oi621(Bang)z’2003 for the assessment year
1998-99 on the file of the Income Tax
Appeiiete Tribzsnai, Bangalore Bench, ‘C’ vide
/L
4
Annexure A, confirming the order dated _4
March ….w 2003 M bearing «-.x”_No.’ _
29/HBL/CIT(A)/HBL/2O01-Q.2…o:2 Al’/”Iii-L”.V’f’iV;[fl£§::V¢5:V”:i”4’i!:’ié:’4_’_f_
Commissioner of Income Tax ._ , , ii
wide Annexure 9, who..,._:i:’1_turoV’ had–.oo:ni§f’ié§e’d’V
the order dated igoi” smaiiri; 2991 pass; by
the Income Hubii, is
_
fségvified back to the
-2 (1), Hubli to
rocoosider. “«–oéa”§tsr afresh and to pass
‘ fresh ‘V croeis, i the light of the Division
§;{goi§”–decision of this Court dated 22″”
2008 in Income Tax Appeal
uni¢,i186/2904 (smt. Ksiiashi Devi o. Agarwsi,
ii Hobli Vs. income Tax Officer, Word i (3)
H Hubii) and in strict compliance of the relevant
provisions of the Income Tax Act and Rules,
after affording reasonable opportunity to the
/rsws
5
appeflant, as expeditiousiy as possible, in any
event, not later than four months, fror;3._§.6§;
date of receipt of a copy of this judgrrjemrfiti V ‘
6. Sri.M.\i. seshacha:a,, réé’arirxé’d~.%_”c§;.;fié;é;:.. “‘ésj
permitted to file memo of.%:%}3″p5WAf’ance.’VA61¢fisehaii’ of’-
respondent within three. yf¢eeks”*§};%§m’fcx_day, ” —
V Iudge
sai-E”
Eufiqa