{"id":201078,"date":"2009-07-31T00:00:00","date_gmt":"2009-07-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-m-m-kalappa-on-31-july-2009"},"modified":"2014-02-16T17:43:10","modified_gmt":"2014-02-16T12:13:10","slug":"the-commissioner-of-income-tax-vs-sri-m-m-kalappa-on-31-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-m-m-kalappa-on-31-july-2009","title":{"rendered":"The Commissioner Of Income Tax vs Sri M M Kalappa on 31 July, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs Sri M M Kalappa on 31 July, 2009<\/div>\n
Author: D.V.Shylendra Kumar Kumar<\/div>\n
%\".'.'.TQi3W' W? K\ufb01\ufb01w\ufb01f\ufb01\ufb01i\ufb01 MGM  mwamm MW?\" C\ufb01i\ufb01m\" WW mm\ufb01mmm H\u00e9\ufb01\ufb01 CWURT G? mmwmmm M\ufb01\ufb01\ufb01 QQURT Q? K\ufb01%M\ufb02f\u00a7\"AE\u20ac& HEGM mam\n\nIN ms men count? or mnxxrmu A'!_'_ \nmm-no mas ms 315'! DAY or Jay;  \"\n\nmm HoK*nm 1uR..Ius'r1c1:. 15 V  \nTHE HOIPBLE Mmmsmjcn  \nIncome  Apyea: of V4\n\nBetween:\n\n1. THE commgssgoum' 'C>F\u00a5T{r3t:x31gg_;; TAX: 2 R\nc.R.Bu1L:3i'm_,_ QUEENS ROAD '  .. \nBANGAi.;.GR4EfV . \u00ab   \n\n2 TPiEINCOMB3.;f\u00a7'AX {_)'F'P'I<'--.'.ER_ \nwzam;  113(1),  "R E31,IILii)1r-\u00a3{3",""' '\nQUEENsRRr3Ap'R%.%    j\nBANGALORE'.f-,    APPELLANTS\n\n  " _ [\ufb01at   SESHACHA1A,ADV.,8s\n~   sm. KVARAVIND,ADV.,]\n\n sRm_\u00a7v:...KA1\u00a2APPA\n  Trina'? _NQ.'3<)6, III FLOOR\n .IQBr'&.L FILM-A,36.\n.  MELLFERSROAD\n B_EI~?3Q~N TOWN\nBAI\u00a7IGALORE~--560 045  RESPONDENT<\/pre>\n
[SR\u00a7 K MALXABARAO, ADV., FOR
\nSR}. 8 \u00a7’Af~?’i’HASARATHI, ADV.,}<\/p>\n
THiS A\u00a73’I”EAL IS FSLED UNDER SEC. 260-A OF’ i.’I’.A{3’i’, 1961<\/p>\n
  …ARIS\u00a5NG GUT OF ORDER DATED 31-03-2007 PASSED IN ITA NO.<\/p>\n
262\/’8NGf2{)O7, FOR THE ASSESSMENT YEAR 2004-05, PRAYINC} TO
\nFORMULATE THE SU}E3f3’I’ANI’IAL QUES’l’iGNS OF’ LAW STATED
\nTHEREIN, ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED
\nBY THE ITAT BANCEALORE IN PTA NO. 262\/ENG\/2067, DATED 31-05\u00bb
\n2007 CONFIRM THE ORDERS OF THE APPELLATE CQMMESSIONER
\nCONFIRMING THE} GRDER PASSED BY THE INCOME TAX OF’FiCER,<\/p>\n
 W$’.\u00a7\u00a7”\u00a7 \ufb01\ufb01\ufb01m<\/p>\n
‘WW”M*’9M’!U$lT W ww’mm#%m\u00a7MWW mwm mwwmf ,M:,\u00a7”” mmmwwzmmm WWW \u20acJ\ufb01;\ufb01%i\ufb01”\u00a5” cw mmmmm Mi\ufb01\ufb01 emmw 6?? K\ufb02\ufb02w\ufb02f\ufb01\ufb01\ufb02 \ufb01\ufb01\ufb01\ufb02 CQUW’ Q? W’AR%.&”%'”\ufb01a<\/p>\n
WARE – 15(1), BANGALORE, IN THE 1Nrz3REsT”.zi\u00a731′;3iiS?:’CE_fAND
\nEQUITY AND    A’  <\/p>\n
THIS Ai\u00b0PEAL comma on \u00a7’o’R>’ ‘HEAr\u00a72INe,:”*r:a1s ‘1\u00a7AYH,”;D’ivx<\/p>\n
SHYLENDRA KUMAR.J., DELIVERED vmE:_-1i%Qi,LQ\\js&’ING~:   <\/p>\n
Sri. M V Seshac\ufb01ala,     appeliants
\n, revenue has filed 5;  \u00e9\u00e9rmission to withdraw
\nthe appeal in   accepted the
\nlaw as    in the case of
\n ,  mx vs. KOODATHIL
\n mported in 120091309 11212<\/p>\n
113[Bon;}_AA_k%’ ‘.   A<\/p>\n
  2.   Itzariled counsel for the respondent<\/p>\n
 ‘n.A\u00a7LS {lQ”Q13j\u00a7\u00a7Ct:\u00a3{3\ufb02 for withdrawal of the appeai.<\/p>\n
 _ 3.  Aa\u00e9biviingly, this appeal is dismissed as withdrawn.<\/p>\n
561\/ ‘3
\nJudg3<\/p>\n
Sd\/S
\nJ u&\u00a7\u00a7<\/p>\n
AN\/—<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs Sri M M Kalappa on 31 July, 2009 Author: D.V.Shylendra Kumar Kumar %”.’.’.TQi3W’ W? K\ufb01\ufb01w\ufb01f\ufb01\ufb01i\ufb01 MGM mwamm MW?” C\ufb01i\ufb01m” WW mm\ufb01mmm H\u00e9\ufb01\ufb01 CWURT G? mmwmmm M\ufb01\ufb01\ufb01 QQURT Q? K\ufb01%M\ufb02f\u00a7”AE\u20ac& HEGM mam IN ms men count? or mnxxrmu A’!_’_ mm-no mas ms 315′! DAY or Jay; ” […]<\/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-201078","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Sri M M Kalappa on 31 July, 2009 - 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-sri-m-m-kalappa-on-31-july-2009\" \/>\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 Sri M M Kalappa on 31 July, 2009 - 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