CRP.N{>. 185.2008
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 03% DAY 01:' JULY, 209_s_7 =. V.
PRESENT _ _
THE HUMBLE 15/IR.JUSI'I{11E:~K;'L;Ma*§l\iL1TT_§4fi5H
AND I V' . _ L. V.
THE H01'-I'BLE MRs.JUST:§3E; B.V;'NAGARATi{§3fi"
BETWEEN:
M/S COFFE-?»Ev1'LAN:DSgLTD"«.
PBNO24 .. W _ if:
sAKALEsHPUR'--..- ,s'?3-- ' _
REP BY.VI'1'-S1'E_I)IR£3C'FO'i? ~
PETITIONER
(By smt:*:Arz:
'STATE' OEKARNATAKA
~. '-.VaY'rTS--..sr'f:.cRETARY TO THE DEPARFMENT OF
' FINANCE, VIIJHANA SOUDHA
"AMI:-3EDKAIr? VEEBI-If
a'A;~;GALoRE -- 560001.
RESPONDENT
THIS CRP FILED (1/8 55 OF THE KARNATAKA
AGRICULTURAL INCOME TAX ACT AGAINST THE ORDER
VDATED 19.02.2003 PASSED IN Arr No.79/1996 ON THE
" FILE 09* THE KARNATAKA APPELLATE TRIBUNAL,
BANGALORE, DISMISSING THE APPEAL FILED AGAINST
THE ORDER OF JCCT, SHIMOGA, UPHOLDXNG THE
REJECTION OF' CLAIMS UNDER KARNATAKA
CRP.N.185.2008
AGRICULTURE INCOME TEX axér 1957 HASSAN, FOR THE
ASSESSMENT YEAR 1995496.
This CRP coming on Er ADMISSION on this; day,
MANJUNATH J, delivered the following:-- 1
JUDGMENT
Heard the learned counsel for ..
learned Government Advocate for the 4′ X
2. This revision pctitioxp is By the ”
challenging the onier ‘by t§ie.. . Skate ‘V V
Appellate Tribunal .AI’r.1\:o;7§j:2fi% dam ..1’§.2.2oe3
whcreie the appeal filed by the
3. The ‘afgmsain had been filed by the petitioner
V. the “O1″‘::ier_Apasse<i by the Joint Commissioner of
(Appeals), Shimoga wherein the Joint
dismissed the appeal flied by the
–V .’ V’I’h.e aforesaid appeal was preferxed by the
u u ” being aggrieved by the order passed by the
.’ ‘A=e. sisiant Commissioner of Agricultural Income Tax Tribunal,
dated 23.2.2006.
4. The facts of the case are as under:
CRP.No.185.2008
The petitioner] company is having ooflee
measuring 3173 acres in Chielcmagalm: Dist1iet~….l’p’
assessment year 1995-96 the petitioner] K
sum of Rs.50,00,000/- for the welfare”; “c£_
creating a trust, which amount
a cheque drawn in favour came the it
petitioner. The the
petitioner] company in contribution
of Rs.so,oo,oQ<:;z;f the Agricultural
Income said amount of
by the petitioner in the
same –neflgatived the contention of the
petitionen' the petitioner filed an appeal
_ the Joinitiomnciissioner of Commercial Tax (Appeals)
A ;<:AI'r/.AP/ 272/95-95, which appeal also came
?o"i.–._tf;e on 7.5.1996. Against the ooncnrxent
finiiings. ' the Assessing Oficer as well as Joint
Conxmissioner of Appeals, second appeal was preferred by
it eipetitioner before the Karnataka Applellate Tribunal,
appeal also came to be dismissed. Challenging the
legality and correctness of all the 3 orders the present
revision petition is filed by the petitioner on the gwound that
all the authorities did not consider the Provisions of Section
«V
KVIl*
CRP.N0. 185.2008
Accordingly, this revision petition is dismissed.
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