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IN THE HIGH ceum' 0F KARNATA.K.AV.':
CIRCUIT BENCH AT GULBARG25; ~
Dated: 9m day REsE:N'*1f . 4 %
THE HON'BLE Mr.Jusf:':CE V;'G_(3PALA"£'§§)3?{Dz€; A
Azméw _ %
THE HON'BLE NAGARAJ
LTAEWQ; 64§3z2La5ii:4Ai%%%Ak%
Betvvwn:__ 44 'V 1
MKS. Pa:i_l%.& ft3:§i§3r:.;:::_. ._
Engg &V'VC0nira-:.€'ij:)rs3 _ --
Hugia, Bhaiki Ta;ug,[%k% L %
Bidar Disuiiei 325 401%.%k I'
By its Manégiglg. Patina: '
Sri Asizak Paiil, _ " '
- S;'o.._'f§?£n{k:§ira,0 Patii; § « ...APPELLAN'I'
V " V{3§r'Y:V3.Raviraj for Sri S.Part.hasarafl1i - Advocate)
-- ~ "The §n¢r:§:;i~e Tax Gfihzer,
{ 333},
'X-'Biijlar 535 401. RESPONDENT
(By Sri M.V.Sesf3achaJa – Advocate — Absent)
-e0$-
ITA is flied 1153. 260% ef the I.’F.A¢i against the aréer dated
3«S»2Q94 passed by $2.3 inaiyme Tax Aggeilate Tribzzzzai, Bazigalerc
Ranch, in ETA Na. 6§5..?Bang;’2{)§2,
is-‘2 .
“~;:;=%~.m,»»”
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qziestien, apart from Ashe}: Patil, even the other paifhigrs were paid
siaiary. The other p8I”Kfl6fS got more sajary H Such
being the case, even if {me parmeiiw ,Vi;{j.ghing
preventeci the othar warking fgi:i1:_thie.i
to compiy with the requircéiijeiit ‘Siictioh T113
assessee has mainly Patil as if he is
the anly parizier in iespozisibiiity to fuifil the
statutory r¢qui:ie.me:;§;§ have 31!) role to piay.
This is ax:’2iZ*gsui’i’ix:!i;g’:ifii:§,;;ih”a1i§i4iVdh:§er3*rii:iirejecti0n at the threshold.
6.” -f§i*:égoing discussion, the decision pressed
into sei’vi_.c_:ii:-: wilincif é:m;ii’e to the assistance of the assesses and it has
;:g§pii§afiéii”?&..th€; fast situation.
Farsi’ the rcasans sfated above, there is 11:) cage far the
i’ giésesvseéi siihstanfiai qiiasticziis of law fraxnaé by it diieg mt arise
anti apmai is davciié Gf merit and iiahie “ta be éismisged
8. Acwrdingiy, the apwai is dismissed.
sd/*
JUDGE
Sd/~
JUDGE