High Court Karnataka High Court

The Commissioner Of Income Tax vs Vijaya Bank Bangalore on 17 February, 2010

Karnataka High Court
The Commissioner Of Income Tax vs Vijaya Bank Bangalore on 17 February, 2010
Author: K.L.Manjunath & B.V.Nagarathna
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IN T}"'IEf: HIGH C,'.O{_§R'I' OF %{A_RNA'IY\f{z'\ AT B1\NGALORIf:

DA'I'EI) THIS "H1193 17?" may 0;? I«'ie:13RuARY. 20 1  Q * 

PRESENT
"I'I-----I131 I--ION'i:3I,E£ MR. JUST} C 1:: K.::MANJ¥;;1mfi§1=§ V 

AN D

TH 13 I--IONBLI2 MRS. JUs"1?IC-I:_:_ £33.\?;'z~:g\CArzp..'» Q}

I.'I'.A. N0.295€ §Z2QQ_§ "

BETWEEN:

1.

THE COMMIS_SEQE\?ER :

INcOM12’1’A};:._’C :f’i«;~I31;IVI;~.D1r»;G
QUEENS R:OAf.3=~. ” ‘
13ANGA1.0RE

2. THE«: L:<j–,I_1\n'._ CQNi"M;$s1Q1%\%1§iIe._o1<:. Ass'r3.§s_M’
SPECIAL RA1§;G:;–6″ _ ‘
C R BUILDENG. .QL2*E3E3NS 1-2bA_13

. . . APPE LLANTS

{By-<_f{nr:-_K '\/*–:2xV;ggxazA1"z~a.;§, ADV. FOR SR1 M V'S£§SHAC1—EAEA)

_ I . ?_ 'mp:

xz_:Li;K:«Y.»<x £3AN1_«;

“‘E3A;§jGALORE3~56O 001.

.xéo.4–1_/’2; M.(3.ROAD

.. . RES PON DENT

“v_j&_1;dg11″1′<ffa:11.:pf 'ws':__.:;11'e of the 0;:)i1'1i()n that the p1*(~:sem.

-;;11″JpL%a}.’dogsnoV1 “e3:,;rvi\re for cc)1’1side1*ai’.io1’1. A(:c.orc1ir1g,1y. this

_’2. “A5; i;–Eii.s”vss’f2:1g;c~. 1e>,a1’ncc§ (.’.(‘m1’1sel 1’02’ i:1T1c’* z11.)§)e!1a1’1i Seeks
=1ibe1{fy in T36″ 21 f1″es1″1 e1;J1)€>ak afier ()b1,ai1’1i1’1g C()nsem. from the

” –.(TOf}’1f1′}i~{.i.€€ of ciisputc.

This ITA filed L1/3260-/~\ 01′ i.T.A(‘t._ 1961 arisixlg out of
Order (fated 25.3.05 missed in I.’I’ax Agapeal
N0_836/Baxlg/2002 for the 1°\ss(*Ss:1’1(:.1’11. Yezu’ E99198.
pl’:-Lying that this II(.)1*:’b!c* Court mzly be 13162-lsed 1(2′:’n._ 1}
f()1’m111a1e {ht-;’ SElbS1.Ll.I’!Ei£.-11 quc$1:i()I1 of Eaw st’z:1t;;.,_

This {TA coming on for !1ea1*i11g this day. 1kfa_;’=gé..Lr1dI’i2[ :’Jh,7
deiivered the f0110wi1’1g ‘ ‘ —

J U D G EVI F; N ~
When the matter was taken up Eb: hs::a1’ing. t.-he’ »1ear’V11c d,

counsel for the l’€’SpOI’Id€I’}t. SL1bI”i3_i_I’:S.,bt’.h€1t’. ‘iihé –e.1})’)”peéi} I101.

m21ini..21in21331e 5.111 ‘..47§t.’V\”VVv (“).1’»E’§’i§f”-_1.’E?”\!.Ci’1E.i’Cxhas not obtained the
cimseni. v(ji””i.i’1:{‘Tic01’1i:iiii11.ée, ‘()§’ d’ié§jL1’t4e. This fact is not
disputed by the ‘i<?;1i'1'aféd (%a§,iiT:.s'ér;_.Eb1" the 1'(:ve:'n:('?. Since there

is no (?011s<-3m] g1'a11vEtcd__by..Vt!1e ~'(.t(J1'111'nit1.<;%e 0fdispL11,e as per the

amp:-:211–»is dfssfij;-is§.~:=ed.

“gay,

3. IE. :11Wa1y53 <');)c'3n for Ehe e1f.{ga'ic:\-'<3d pc1*sson 10 file an

ezppcfdi 1»-1E"I.e1' c*x}:)ia-1im'1'1g;' {he ('1cEz'1_v.

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