1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT GULBARGA DATED: 313"' BAY OF JULY 2003 PRESENT THE HON'BLE MLJUSTICE V.G0}'ALA«€3C}WI§.Q§I:'
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THE HON’BLE Mr.JUS’I’ICE NAGAR,§J
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Bfijapur- I APPELLANTS
., A Arayind MY. Seshachala – Advocate)
*3hashi1Eanfi2AD’Mahindrakar
‘ ‘ H 5 1 ‘ ~ :3. Maliizadiralcar Building,
. ‘ Eiasfiwaghwar Road,
Bi}-a’p:.tr_..
(By Sri A. Shani-tar, –. Advocate)
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ITA is filed ufs. 260-A afthe I.T.Act againm the order “dated
22-7~2005 passed by the Income Tax Appellate Trfibiztiai,
Bangalore Bench, in ITA Ne,3239zBang2oo4. i i %
This ITA coming on far hearing before the
Gopala Gowda, J, passed the following:
JUDGMENT i
The correctness Of the penaity
the appellate authorities is the subjecffinégittgy of itiaisl Since
the assessment order was siei-5-iside. :.1iIii’£”‘-QfVt£s:a>Ltisr is remanded to
the assessing authority far ‘1ex.{§ penalty cannot
be sustained. I~1eni¢e_,vi}iia’;in§;i1§giiedVerd§iifisjiiiiale to be set aside.
2. «is the impugned
order is set: aside. order am the orders
passed appz§iIéte.ax1fiiiofiL§$ the same are also 36;
aside. it authority to pa$ fresh order in
¥f€;3V me iaw fresh assemament order.
sd/-
JUDGE
Sd/-
JUDGE
NH?