{"id":188775,"date":"2009-03-25T00:00:00","date_gmt":"2009-03-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-wealth-tax-vs-ms-naveen-hotels-ltd-on-25-march-2009"},"modified":"2017-07-15T21:16:58","modified_gmt":"2017-07-15T15:46:58","slug":"the-commissioner-of-wealth-tax-vs-ms-naveen-hotels-ltd-on-25-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-wealth-tax-vs-ms-naveen-hotels-ltd-on-25-march-2009","title":{"rendered":"The Commissioner Of Wealth Tax vs M\/S Naveen Hotels Ltd on 25 March, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Wealth Tax vs M\/S Naveen Hotels Ltd on 25 March, 2009<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath And Malimath<\/div>\n<pre>IN THE HIGH COURT 012' KARNATA' A  ' k%   ~\n\nCIRCUIT BENCH A_T...DI+iAR.V..?AvD:: %%  %\n\nQATED THIS mm 25TH DAY \n\nPRESENT       \nTHE HONBLE M}?.JUS*\u00a7;\u00a7VC'1v_3 _:.. .IQ.[AI'$JE...IvI:\\\u00a7IATH\nTHE HQEBLE  MALIMATH\n    \n    ~ \n\n1.  '}.'h(~';   'i191come\u00bbTaX,\nc; .12. Building, A  *\nP. B ; \u00ab. Road , - _Na3f\"a11-agar,\n\n 'Hub\ufb01.  , V_ V'\n\n  17!! .  ji\ufb01exputy Commissioner of inceme 'Tax\n\n\"  _ A.5S&lt;?i$s;11s:nt,\n . S;)\u20ac{;_ia~_l.&#039;VV&#039;I?;\u00e91nge,\n* Bgggamx.  APPELLANTS\n\n (By skim; V. SESHACHALA, ADV.)\n\n  &quot;El\/s Navean Hotels Ltd.\n\nGokul Road,\nHubii. ... RESPONDENT<\/pre>\n<p>(BY SRLASHOK KULKARNI, ADV.)<\/p>\n<p>THIS APPEAL IS FILED UNDER SECTION 2_7&#8217;A OE<br \/>\nTHE WEALTH TAX ACT, 1951, PRAYZNC} TO SETS-SIDE<br \/>\nTHE ORDER OF THE iNCOME~&#8217;1&#8217;AX AEPELLAEE<br \/>\nTRIBUNAL, PANAJI, <\/p>\n<p>NO.WTANO.40\/BANG\/1994, DATED  12S{&#8216;S.&#8217;20b~3,*=.<br \/>\nCONFIRMING &#8216;i&#8217;\u00a5-{E ORDER OF THE.v..:&#8221;AV\u00a7&#8217;PELLA&#8217;}&#8217;EVV<br \/>\nCOMMISSIONER ANS CONFIR1\\r\u00a7\u00bb\u00ab.TH%53 ASSESSEiE&#8217;:-\ufb02&#8217; E<\/p>\n<p>QEDER PASSED BY THE&#8221;DEPUTY..CC31%)iM&#8217;ISS.i{}NER..,Q.F<\/p>\n<p>INCOME TAX, ASSESSMENT, &#8216;-._SPECIAL_ .R&#8217;Ag\u00a7I%EGE.,_<\/p>\n<p>BELGAUM,AND ETC.\n<\/p>\n<p>THIS APPEAL COM\u00a7NE}&#8217;V\u00ab.x()I*I ESE EEWEIG, THIS<\/p>\n<p>BAY, MANJUNATH S, DELI&#8217;v&#8217;F\u00a7_\u00a7?ED_THE&#8217; FQLLOWING:<\/p>\n<p>  &#8216;\u00ab..Vb_{_\u00a7;L.w2\u00a5__]___&#8221;}__&#8211;&#8216;_\u00a7&#8217;x'&#8221;:\\z&#8217;I}:&#8221;33\\1&#8217;I&#8217;<br \/>\n   V the. Revenue chalienging the<\/p>\n<p>divEfgSnt  of the order passed by the<\/p>\n<p>  of Wealth Tax (Appeals), Belgaum, in<\/p>\n<p> ~.:f\u00a7f::{3S\u00e9i1:&#8221;V&#8221;_&#8221;Ne&#8217;;~.;.i2.\/HBL\/93\u00bb-94 dated 17.1.1994, for the<\/p>\n<p>aS&#8217;SSSS:x;nSI:it year 1990-91, which has been confirmed by<\/p>\n<p> Q &#8216;S am Eicome Tax Appellate Tribunal, Panaji Bench, in<\/p>\n<p>%S3m9A.4o\/Sang\/ 1994, wherein the Tribunal has<\/p>\n<p>V remanded the matter for fresh disposal to the<\/p>\n<p>Commissioner of mcome Tax (Appeals), in accordamrpe<\/p>\n<p>(V<\/p>\n<p>with law. The Tribune} in the case <\/p>\n<p>Hotels Ltd had ganged relief n\u00a21a:;gee:na:msee   _ <\/p>\n<p>Naveen Hotels Ltd is liable to   <\/p>\n<p>of the property alleged to&#8221;r1,:ai.%e been  of L&#8217;<\/p>\n<p>M\/s Piem Hotels.  _to  re\u00a7por1de1&#8242;:t&#8211;<\/p>\n<p>aseessee, it has not  to M\/ s Piem<br \/>\nHotels Ltd &#8216;ii:    with M\/S Piem<\/p>\n<p>Hetels Lt\u00a7.1&#8243;1i1_&#8221;2,de.r~&#8217;a   &#8216;<\/p>\n<p>  T&#8217;  .WTA.7\/2004 disposed of on<\/p>\n<p>25.3.2{}\u00a3}L9,reeo1*:_eie!eriri&#8217;g:iiiie arguments advanced by the<\/p>\n<p>learned Counoeel for the appellants,  r<\/p>\n<p>   &#8216;me Income Tax Appellate Tribune}, Bangalore<\/p>\n<p> aliorwed the said appeal and remanded the<\/p>\n<p>matteritevftie Commissioner of Income Tax (Appeals), for<\/p>\n<p> : refresh Veonsicieration in aecerdanee with law. In View of<\/p>\n<p>&#8216; jarguments advanced by the learned Counse} for the<\/p>\n<p>&#8216; V&#8217;  &#8220;appellant herein in W&#8217;I&#8217;A.&#8217;7\/{)4 and other connected<\/p>\n<p>matters, we are of the opinion that the appellant herein<\/p>\n<p>&lt;~&amp;\/<\/p>\n<p>cannot challermge the order sf remand smce it <\/p>\n<p>to apmbate 35 reprobate. In the circums\u00a5a\u00a7\u00a7\u00e9eS,l_&#039;  <\/p>\n<p>net see any merit in this appgal a.nd&quot;= <\/p>\n<p>dismissed. The Commissioner&#039;-._of :_II1r:x\u00a7111*:: &#039;I25; {Agjpea\u00e9sj<\/p>\n<p>shall consider the case of&#039;  <\/p>\n<p>both the: matters, vi1f.,M\/S  Hdt{\u00a71s_:V.I3tc1V \u00a7az1d M\/S<\/p>\n<p>Navee\ufb02 Complex.\n<\/p>\n<p>Sd\/-w<br \/>\nTudge<\/p>\n<p>Sdiei-3<\/p>\n<p>&#8211;o\ufb02\ufb01<\/p>\n<p>\u00a7&#8217;:.,:\u00e9\u00a7&#8217;<\/p>\n<p>5]&#8221; i\u00e9siiisg.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Wealth Tax vs M\/S Naveen Hotels Ltd on 25 March, 2009 Author: K.L.Manjunath And Malimath IN THE HIGH COURT 012&#8242; KARNATA&#8217; A &#8216; k% ~ CIRCUIT BENCH A_T&#8230;DI+iAR.V..?AvD:: %% % QATED THIS mm 25TH DAY PRESENT THE HONBLE M}?.JUS*\u00a7;\u00a7VC&#8217;1v_3 _:.. .IQ.[AI&#8217;$JE&#8230;IvI:\\\u00a7IATH THE HQEBLE MALIMATH ~ 1. &#8216;}.&#8217;h(~&#8217;; &#8216;i191come\u00bbTaX, c; [&hellip;]<\/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-188775","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Wealth Tax vs M\/S Naveen Hotels Ltd on 25 March, 2009 - Free Judgements of Supreme Court &amp; 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