{"id":124292,"date":"2008-10-22T00:00:00","date_gmt":"2008-10-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-new-india-assurance-co-ltd-on-22-october-2008-5"},"modified":"2018-05-15T04:11:13","modified_gmt":"2018-05-14T22:41:13","slug":"the-commissioner-of-income-tax-vs-the-new-india-assurance-co-ltd-on-22-october-2008-5","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-new-india-assurance-co-ltd-on-22-october-2008-5","title":{"rendered":"The Commissioner Of Income Tax vs The New India Assurance Co Ltd on 22 October, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs The New India Assurance Co Ltd on 22 October, 2008<\/div>\n
Author: K.Sreedhar Rao C.R.Kumaraswamy<\/div>\n
IN THE HIGH CGURT GF KARNATAKA AT BANGALORE\n\nDATED THIS THE 22\"\" DAY OF OCTOBER 2008\nPRESENT\n\nTHE NoN'0LE MR.J0sm:E K.SREEDi-{AR \n\nAND\n\nTHE HDNBLE MR.JUS'T\"ICE C.R.KUMAR\ufb01.S.\\NI}\u00a7Ib4'I?..::  I\n\nINCOME TAX APPEAL NO7I:28?.._O.F 20000  I    \n\nEEN:\n\n1 THE COMMISSIONER OF INCDMETAX\nc R BUILDING _   \nQUEENS RDAD   \nBANGALORE\n\n2 THE;IN\u20ac:cIIaII:r,I\"A>\u20ac:\u00e9;Ii:I=IE:EI\u00a7'-(TD\u00a53j\"'\"\"'V\nWARD\u00bb15(3)'     . .\nc; R 'Es_UILDIN*3_S, ~QuEEIsIsI\u00a7oA_D\nDANGALDRE _ -   1' ...APPELLANTS\n(02 SR1: \"PI \\{'sEsHACI1ALA, ADVOCATE)\n\n  . I     I\nI\".THEIN'EW INDIA \u00ab.9I;\u00a7\u00a7~URANCE COMPANY LIMITED\n\nD..'Q.r1\u00a3.O.5I,VNQ.9'v  j.\n\nINFANIRY RDAD \n\nBANGALDRE-5 5510.001 ...RESPONDENT<\/pre>\n
{By SR1 {N v IAI\/ALI, ADVOCATE)<\/p>\n
2\u00bb<\/p>\n
 I  A 123′!-IIS INCOME TAX APPEAL is FILED UNDER SECTION 260–A OF<\/p>\n
‘  ‘i;.”E’.,4’ICT,”‘_\u00ab 1961, ARISING 001″ DP ORDER DATED 11.10.2000 AND<\/p>\n
V .coR.IzI–<3ENDuM DATED 20.11.2005 PASSED IN ITA ND.15o9j0AN0\/2005
\n_ "*FOR.;THE ASSESSMENT YEAR 2002–2003, PRAYING TO FORMULATE THE<\/p>\n
=  ..Ls000TANTIAL QUESTIONS or-' LAW STATED THEREIN AND TO ALLow
\n' 'I THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME-TAX
\n"  .. [APPELLATE TRIBUNAL, BANGALORE IN ITA NO.1509\/BANG\/2005, DATED
\n11.10.2005 AND comuaemoum DATED 20.11.2000 AND CONFIRM THE<\/p>\n
ORDER OF THE APPELLATE COMMISSIONER, CONFIRMING THE ORDER
\nPASSED BY THE INCOME TAX OFFICER (TDS), WARE) 16(3), BANGALORE.<\/p>\n
2<\/span>
\nTHIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY,
\nK. SREEDHAR RAO, 3., DELIVERED THE FOLLOWING: <\/p>\n
J.LLD_\u00a7.\ufb02_E..l!l_'[<\/p>\n
Sri.M.V.Javali takes notice for the responde\ufb01t.    V. 4_
\nI.A.nos.1 and 2\/2008 are anowed. The—-\u00bbpr\u00a7\u00a2ibu’ctian Qf \u00ab. ”<\/p>\n
certi\ufb01ed copy of the common orde\ufb02pas\u00e9\u00e9gd fay’: <\/p>\n
Tax Appeilate Tribunal,’  B\u00e9’\u00a31g_’\u00e9iore,  <\/p>\n
ne.1509\/Bang\/2005 dated  V”zin<':_iV:'v(:2o|;\u00a7f\u00a7igendum<\/p>\n
dated 2O.11.\u00a7?.4('V)(\u00a7::\u20ac5"V'ii15';'"Eii\u00a7.s;\u00a7\u00e9n'$\u00a7\u00a7V\u00a5\u00a7i\u00a7t}i;  The delay of 233 days
\nin firing th\u00e9"Ap\u00a7i\u00e92al
\nTh\u00a7-.f_?;b1st\u00e9ntVivai\u00bb'j_\u00a7:.;i\u00e9$i0fiw~~'of law invoived in this appeal<\/p>\n
is no more k\u00e9s-Vi:nte\u00a7*–raA"vahd'Vthe same has been decided in<\/p>\n
E"favou\u00e9\u00e9'#&br;%M:beA%%zjeve\u00a71ue ;n%1.'r.A.no.24s\/zoos and other batch<\/p>\n
  of the Judgment rendered in the said<\/p>\n
  cas eA,,,_'_'I':'I"%1AIs  is c\ufb01sposed of.<\/p>\n
Sd\/:7\u00bb
\nIudcf\u00e9"\n<\/p>\n
Sd\/-:6″\n<\/p>\n
Judge<\/p>\n
u ‘KM<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs The New India Assurance Co Ltd on 22 October, 2008 Author: K.Sreedhar Rao C.R.Kumaraswamy IN THE HIGH CGURT GF KARNATAKA AT BANGALORE DATED THIS THE 22″” DAY OF OCTOBER 2008 PRESENT THE NoN’0LE MR.J0sm:E K.SREEDi-{AR AND THE HDNBLE MR.JUS’T”ICE C.R.KUMAR\ufb01.S.\\NI}\u00a7Ib4’I?..:: I INCOME TAX APPEAL NO7I:28?.._O.F 20000 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-124292","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs The New India Assurance Co Ltd on 22 October, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-new-india-assurance-co-ltd-on-22-october-2008-5\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs The New India Assurance Co Ltd on 22 October, 2008 - 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