1% THE HEGH CGURT OF KARNfiT£KA A? BANGALORE_
DATED TEES $93 2Gfi§fflY 0? AUGUST, 2aGa=f 3
PRESENT: W
THE HON’BLE MR. JUsT1CE_K,:f M§§J8£A:§j:
ANS V . , _ _ ,
THE HON’BLE MR. JUSTIGE A{S, 9AcHaA§§a;V j
ENCQME TAX Ap9EAL»w§;4§3,gg 2334
BETWEEN:
C.R.au11§1ng,fi__
Queens R&ad,7VV
Bangaio:e; ‘–V
E. The Commissicfiaf of Imcémé~?ai,-&§
f’\Q
The 3QimtVCGmmiSeia§é: cf Income-Tax
Assessment; _VVW ‘a¢” u
Sp@cial_Rangee6p’
C.R.Build¢ng, _A
Queens Road,”*
Bafigalcre. *H_ ‘. … AP?ELL§fiTfS
‘Q {By Mf$.=M;V}Se3hachala and K.¥.Rravimd, Afivs.}
ANfir_
V«< M/3. Cahbank Financiai Services Ltd.,
' "fa v. .
=5txEl0or; Naveen Comgiex,
.§, MIG. Road,
‘Laaaga;sre~1. … RESPQNQENTXS
Kumar, 3:. counsel, for Mfg. Kimg &
ridge, Aav3.z
~:’r~k*~§:
Thia ETA is filed u/Sac. ZSGR cf the Income Tax
fiat, Z961, arising out of Qrfier dated 31.fi3.2GG4
passed in C.Q. No.46fBangfi999 in ETA
No.5Gé/Bang/1§99 f$r the asaessmant year i?93–94
praying to formulate the substantial questiqfia
law stated therein and to allow the a§p@aiWa3d set
aside the Grder passed by the Income fax Appe iaie
0
H1
” 3
L.
Tribunal, Bangalore, in C.O. No.46fBangfi999’iha”*Aw
1
2\$£>.6534fBaz3g;”‘i9§39 dated 31.e3.2@c>4 and t
Order passed by the ApggiiatefiW”CQmmissiQnefi”
confirming the Order gasfied “why; gthé’ ‘Deputy
Commission@r of Income Taxp: Head €Quar?er5:IEI;
Bafigaiore; etc. 7 ‘= i ” ‘ “– V
This I?A Gaming on faf Final Heafifig, this day
Manjunath J., delivered the fdiicwing:”u 1
“the :@?énue, challenging the
Order gagged fiy iiéaihfiémé Tax appellate Ztibunai,
Bangalore Bgfich WE? ifiQC.O. No.46/Bangf1999 in ETA
_ No.6Q§fBangfE§99, dated 3E.O3.2GG4.
Tz;1ig i.T5e*. resgondent i3 a public s@ctor
undertakinqfl_ The appellants hava not preduced any
V¥_4’dGcument’§o Show that the consent has been obtained
uvifrdmithe Cmmgetent Authority §C.O.D} befare filing
ufhifi appeai. in the abseace of gush cwnsent, the
‘ appeal is net maintaimabié. Eharefore, the present
uappeai h&s to be dismissed. Accordingiy, this
appeal is dismisaed. Liberty is granted to reyive
/
this appeal, if rgaiiy such consent had been granted
5
/-.
by the Ccmpetant Authmrity [C.u.*}
éar-
Ksm*
sdr V