' I
IN THE HIGH COURT OF KARNATAKA. BANGAE,-ORE
DATEEf) THIS '1"I~iE EV" DAY 0 F N OV EM BEE-f-"Q, 281.0
PRESENT
THE HON'BI.E MRS. JUSTICE'. MANJULA CI"{EI,;[§L'Uj}:"{
AN 1.)
THE HONBLE MRJUSTECEZ ARAVIND"KUMf_Af% " AL
INCOME TAX APPEAL rid H319/42003 " V V'
BETWEEN
1.
The Comnzissimler of I’11.g:-.E)me–t,e1x–,
Central C3’rc:}.e, — “‘
C.R.I”3ui1di1”1g.
Queens Rcrad
Bangalore.
2. The ,_C_0m missi0~1′-2.r3.r. bf I1″xc0me–tax
aCentraI.*»cinz.1g»–1.{‘:;._ _ .
A
Q’L{e€ns
Bangalore. ._ ‘ APPIEELLANTS
V. A_ (By’~§Sr§f_LfLvyind A’fu:’.vS_rivM .V.Ses1’1a(_%I*1e1.1a1. Adv.)
Mi/’sf KVhc’) c”‘[a_\V./.?’IVV1f1_(iia1 1m.,
No’;«.54;, ‘Kafinayaiizalia Ag1–ahare1,
AI1ja1’aap._u ra Posi.
: Ar;1eka1iV–*1’a11,2l{.
” Batfiggalore -560 062.
. .. RES POND EN’?
(frfiy Sri. Ashok K1.:1ka.1’1″2i, Adv.)
\;;*~»;_:’
This 1.7′. Appeal filed i.m(.ie.r Sec__*ii0r1 260–A 01″ the
Income “Fax Act praying to iorimilate the siibstamtiai
question of law and to set aside the erder passed by tile
income Tax Appellate Tribimai, Baiigalore. in ET A No.
3035/Bzmg/200:1 ciziieci 20.1.2()O6 cronfirming i.he~~._§)1’de1*
passed by the Appeli-ate Commissioner (:0ni’ir;’1i.i_i”1g_i’the
order passed by the Deputy C.0mmissi0ne1_?iii” ~«;i..:_’:–i-i:(_):1fie>« _
Tax. Circle ~»1{1}. B21m5’z1}()re.
This LT. Appeal coming, feri.
Manjuia Cheilur J.. (i01iVCIVT€:(.1 th(?Ai:C)_i.iO\ViI1g:f’.’,2 ‘ i’ V
JUDdfi§fi1*s “V’
This present. year
2000-2001. _ _0_ie,i ii in A
‘2. ‘The f0il:'(:xV’i13,g;’siibstantial question of law was
raised f0r’*<:1is:p0s:__i1 of the appeal:
;"W"vl1.<;:i.I1c:r the 'E'ribL1nal was right in
'a_i"hQ1di:1g that Advance paid to various
v.ip2{rt:ie*s was in the course of
3 Abusiiiess and t.h<.=. same is 1:01,
reeox-'erabie and i_h.e1'efore to be ailowed
as 21 c1e(.iu(.*t;i0I1 2?".
3. Similar (“0m’.:*0ve.rsy or issue p<,%riai1"1ir1g to
tile very same for 0i:iie1' assessment years
ACCOFdiI1g1}'. {hf pl'('.f-3c'.I1{ appeal (iisp<.3sse(1 of
in t'E?1'I1"£S of ITA 10/2005 ciaicd 02.06.2010.
0
A 0 V A. .