{"id":217547,"date":"2009-06-10T00:00:00","date_gmt":"2009-06-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-khoday-eshwarsa-sons-on-10-june-2009"},"modified":"2016-06-01T21:23:38","modified_gmt":"2016-06-01T15:53:38","slug":"the-commissioner-of-income-tax-vs-ms-khoday-eshwarsa-sons-on-10-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-khoday-eshwarsa-sons-on-10-june-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Khoday Eshwarsa &amp; Sons on 10 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Khoday Eshwarsa &amp; Sons on 10 June, 2009<\/div>\n<div class=\"doc_author\">Author: V.Gopalagowda &amp; Malimath<\/div>\n<pre>I\n\nIN THE HIGH COURT OF KAREIATAKA AT \n\nDATED mm mm mm ms! or JUNE   A\n\nPRESENT\n\num Hozrnm HRJUSTICE vg.GoP.a14},  -   \n\nTHE nownm    \nmmam mx  \n\nBETWEEN:\n\n1.<\/pre>\n<p> The Commi$3ia_ner:df&#8217;II1c\u00a72x:ia{Tax 3<br \/>\nC.R.BuiIdi:f1Q };j._-&#8216;<br \/>\nQuecnsj\ufb01dadi-&#8230;&#8230;&#8217;;&#8217;. &#8221; &#8216; &#8221;   V<\/p>\n<p>2. The Joint Co:n1t1iss&#8217;iQ\ufb02&lt;~r.r..&#8211;of Inoome&#8211;Tax(OSD)<br \/>\nCi1&#039;c1e_4K_.3(3)  &#039;<br \/>\nC-.R,-Bu\ufb02d\ufb01ilg&#039; ~ <\/p>\n<p> Ban\ufb01alom. .. _____ .. I mAppe\ufb02antS<\/p>\n<p>%    &#8211; : &#039;{i3j3V&#039;$\u00a7i_i.M.V.SeshachaIa, Stg.Cotmscl)<\/p>\n<p> M] E$hwarsa 8: Sons<br \/>\n&#039; &quot; &quot; &#8211;\u00ab i:j*Nd.9,TScshadri Road<br \/>\n\u00ab  4&#039; Bgzngalgre. &#8230;.Rcspondent:<\/p>\n<p>  \ufb01iis Income Tax Appeal under Sec.260-A of<\/p>\n<p>  Iw.&#039;1&#039;&#8230;\u00a3s;ct, 1961 arising out of order dated 31.7.2008<\/p>\n<p>&quot;passed in ITA No.57\/BNG\/2008 for the Aswesmcntz<\/p>\n<p>VA  2003-04, praying to formulate the substantial<\/p>\n<p>questions of law stated thercm and in aliaw the appeal<br \/>\nand set aside the order passed by the ITAT Bangalore iIl<br \/>\nITA No.57,lBNG\/2008 dated 31.7.2008 con\ufb01rm the<\/p>\n<p>4&#8230;-.&#8217;l&#8217;l&#8230;4~..\n<\/p>\n<p>orders (if the Ajiptznaw Cammissioner and Jr; 11:<\/p>\n<p>Commissioner of Income Tax(0SI)), Circle &#8212;&#8211; <\/p>\n<p>Bangalore.\n<\/p>\n<p>This ETA coming on for hearing, Gopala    <\/p>\n<p>delivered the following:\u00ab- a &#8221; &#8221; AT \u00bb<\/p>\n<p>Sri M.V.Scshachala,   VA<\/p>\n<p>appellant~Revenue submits   law<br \/>\nframed in this case is   answered<br \/>\nby this Court    utiue case of<br \/>\nCommission;-r   Enterprises<br \/>\nin rr Appeal     1313 3.7.2007.\n<\/p>\n<p>2. Ixiview of .$\u00e9iif{i~.dVe.&lt;:\u00a7&quot;sir3i&#039;1, there is no need fer us<\/p>\n<p>to answer xthf\u00e9&quot;  of law framed in<\/p>\n<p>  T&#039;h\u00ab3_appea\u00e9  &quot;&quot; I &#039;  devoid of merit.<\/p>\n<p>141; ,, 2 My % ] A A\u00e9g\/~ 111019 3<\/p>\n<p>&quot;  A.1V5;&#039;:&amp;\u00a7&#039;\u00e9\u00e9::;\u00ab1VA&#039;\u00a7&#039;.s5V&#039;disn1issed accordk mg&#039; ly.<\/p>\n<p>Sd\/*<br \/>\nTudqe<\/p>\n<p>sdii<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Khoday Eshwarsa &amp; Sons on 10 June, 2009 Author: V.Gopalagowda &amp; Malimath I IN THE HIGH COURT OF KAREIATAKA AT DATED mm mm mm ms! or JUNE A PRESENT um Hozrnm HRJUSTICE vg.GoP.a14}, &#8211; THE nownm mmam mx BETWEEN: 1. The Commi$3ia_ner:df&#8217;II1c\u00a72x:ia{Tax 3 C.R.BuiIdi:f1Q };j._-&#8216; [&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-217547","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Khoday Eshwarsa &amp; Sons on 10 June, 2009 - Free Judgements of Supreme Court &amp; 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-ms-khoday-eshwarsa-sons-on-10-june-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 M\/S Khoday Eshwarsa &amp; 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