The Commissioner Of Income Tax vs S N Sharath Kumar on 30 November, 2009

1'31'-\ C3 1 7 / 2004

IN 'I'HE M10}--1 COURT 01--' KARNATAKA AT BANGALORE)
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ITA 3 1 7/ 2004

This i.'I'.A. is filed under Sect.i.011 260A of the h'1('.OI11€ Tax
Act. 1961, arising out of order dated 22.10.2003 p::1ssecE _1'..I__1 ETA
N().252/Bang/I998 for the aSsess1"1'"1e111 year 1.99.}-92 fnfziyjrlg
that this I~i()1'1'1:»le Court 1112131 be 131eaSed to (i) i'()1'111u_}é:1,é–«.VtfE"1c

substantial questions of law stairsd [h€F€i1'"l, {ii} E111()V\z7""i,i7}'E:'Z'i_Ij£}.Ca'l'~'
ancl set: aside 1.118 orders passed by the I'11<::ome '.'.–f£i:<; /'_\[5}L?§1E"i'«'1;1It':–,
T1"ibU1'1E11. E3a1'1ga101'e in ETA No.252/B21I1g_/ daicd _«
22.10.2003 and confirm the 0r_ci1e.r.__ of t§1:c?=.fv A;5pVc§}1Va1;e_ V
C0n'11'11issior1v:1' c()1"1fi1'1m'11g the 01'de1'jpz;1SS€d. '1¥;)}»"7 E1"_1_t"'.VD_€'.'§V)'Ll1}«'V'
C01'11missi()1"1e1' of Enconle 'I'z,1x, ASS€¥S§.:1I1€fji[.'~ ';Spe_('ti;.1_1' R.é11'ige3£;J,:

Bangalore. etc.

This appeal con1ir1g" on for h'éaV1Fh1;g. 1k1ifs._c0!:-ty V

J.. delixremd the f0110wi1'1g:~

1. This appeal is by theARevc:1=}ue. c}1ai§éng£:ivg’i.k1e: legality and

c01*1″ect:1’1ess of o;5£’£e_.: .pia.ss§$ci by’ A’;.1’1’v:- uh’1’L?0111e Tax Appellate

‘ Tribunal. I32111gé:!VQr¥§ vi:1§1V

2. The SvV’=1:l1}’_”,%[I.’:’1}.V”1’5;’1′.’-_1VI~.q’i,i€SLi0’i1S”Q1’la”? f1’21111€d in 1111.9 appeal are

simi.lar to i.11’c_V :3L1br5t:zi11vt:0ie:.«E,7 qucs1′,i()1’1s of law 1’1’amec1 in

.A.N_:d:3’32;1_00/2004 §d€.t.\.v_c_(:21’v1 the Revellue and the b1’0t:h€1′ of the

‘a-sse.,3S’t;:: ‘v._IWLi1’&l1i’ Mohzm. Today. we hawe allowed

V in part 1~:;?1m111(§i1’1gg the r1’1z11.t.e1′ 1,0 the

1’xssessiI51g_.C}f§’i(ée1″ E10 find out. w1’1eT11e1′ the cash $617.:-rd at {.1163 1′.i1’m2

V'().’§”‘SCAi’L1′”(.31:1 (é2ii’1 be §31″0u5;h£. i1’11.<;) tax in the llands 0f"e'1ssct$sec: or 1101:

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