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IN THE HIGH COURT 0? KARNA:ggfi #f{ w
CIRCUIT BENCH AT DHARwh§:.~
DATED THIS THE 23"'DfiYmGF.$E?TiH§§Rfi2fiG8 gu
PRESéNT x, , '_ . . , __,
THE HON'BLE MR fiusrxéfi V.G,§A§fi§HIT
'_=a . V_%=,%¥r4
THE HON'BLE'MR,JUSTICE2$i§ATYANARAYANA
xiTAfm§;3§$f2e§§
BETWEEN~ i ; ~1
1.~"THa,fioM$fssICN£n of imboma TAX
H':__'r31,.1 . .
2 '$32 INCOME rag OFFICER
wags 2(1)' '
--. HUBLI'-*
F* "» ... AFPELLANTS
A'*u_{ByvSriVARAVIND KUMAR W ADV.)
n _M/s;5s.c.NAREGAL
» V VIJAYA ROAD
'«HUBLI
.. RESPONDENT
{By SRI.B.S.SfiNGATI K.S.HANUMANTHA RAOWADVS.)
THIS I.T.A FILED U/S. 260A OF THE INCOE TAX
ACT, 1961 ARISIBHS OUT 0?’ ORDER DATED 23.l.200é
PASSED IN ITA NO.434/BANG/2003 FOR THE ASSESSMENT
YEAR 1993«1994 PRAYING THAT THIS 5QRi$L£;°coURT
MAY BE PLEASED TO: .; ‘~5¢_ft_’.
A)FORMULATE THE SUBSTANTIAL Qusqfjofisi-oF;”LAwg
STATED THEREEN .
B)ALLow THE APPEAL AND SET . ‘
BY was INCOME TAX APPELLATE’TRIBUNAL in 12A No.
434/BANG/2003 DT.23;3g2oo4 AND CONFIRM 253 ORDER
PASSED BY THE INCOME’ TAX ‘oEF1cER;_ WARD-2(1)
HUBLI, DT. 23.9.2002 E:¢;_ .
THIS ITA c¢m:Ng on F0? HEARING THIS DAY,
saaannzw J., DELIVEREo*mH3fFoLLowING:
‘safii:}sta~ntfi.al«””qLiéstions of law that
arose”? for’~x:iet’2e3rfiz:Lnation in this appeal are
identiqéil. t.h”e«…’9Substant:Lal questions of law
ii_roé}a4″«.;..r:..«’ITA NO.362/2004 and the order
‘:W;>asv§é~d:’«vt.i§3,r._ the First Appellate Authority and
.* ‘:;-hat’ Tax Appellate Tribunal are common.
‘I4″h;=2″”..sv;ii49staratial questions of law have been
AA ‘TanAswHered in the negative, in favour of the
Rovenue and against the assesses: and appeal
has been allowed in ITA No.36}?/200é by a
detailed order passed today.
\9~”
AéIéE1THfi.oRéE§vé%$saD”t
2. Following the said judgment iafifil for
the reasons state therein, Hwe%,adswsr3*the_
substantial question of lafi :5 this”ap§eat’in_u:
terms of the answer wsw have sqiféfi ‘to* the
substantial questiofis of law in ITA 362/2004
and accordinglgf we sass the foilowing order
‘an:
0
1 }
ii}*Tsej ofiderjsoassed” by “” the Income Tax
ts Appeilateoftifighal Bangalore Bench ‘B’ in
v§@A.No.%3sfésng/O3 is set aside and order
tpasséfi»hysthe Comissioner of Income Tax
=sV(ao§eals} Hubli, confirming the order
V%t§gsges by the Assessing Officer dated
t323@9.2002 is restored.
Sd/’ V
Iudqe
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