{"id":240809,"date":"2010-03-09T00:00:00","date_gmt":"2010-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-gangavva-wo-irayya-hiremath-on-9-march-2010"},"modified":"2017-12-13T09:15:41","modified_gmt":"2017-12-13T03:45:41","slug":"the-commissioner-of-income-tax-vs-smt-gangavva-wo-irayya-hiremath-on-9-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-gangavva-wo-irayya-hiremath-on-9-march-2010","title":{"rendered":"The Commissioner Of Income Tax vs Smt.Gangavva W\/O Irayya Hiremath on 9 March, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Smt.Gangavva W\/O Irayya Hiremath on 9 March, 2010<\/div>\n<div class=\"doc_author\">Author: N.K.Patil And Gowda<\/div>\n<pre>IN THE HIGH COURT OF KARNATAKA, CIRCUIT BEN H AT\nDHARWAD.  \n\nDATED THIS THE 9\"' DAY OF MARCH 2001 I \n\nPRESENT\n\n \n\nTHE HON'BLE MRJUSTICE N.R.pAI~II. v   0 3\nA1\\E.\"L)- A      0\nTHE I-ION'BLE MR. IIISTICE \"S.REENIVA:SE'_AGV(\u00a7WDA\n\nw.A. NO. 6264.6273;z2o09l{T\u00a7IT)\nBetween: '~ 0  i   ._\n\n1.<\/pre>\n<p> The Commissioiiiiof If:.cOi&#8217;1TefT\u00e9iX,..l  *<br \/>\nC.R. Buildi:Igs,.__Qu.e&#8217;ens Ro_ad.,_ Bangalore.<\/p>\n<p>2. The  0&#8242;  &#8216;  &#8216;<br \/>\nIncome Tax~HQ,V Qpposi.te&#8221;to_ Civil Hospital,<br \/>\nDr. Am-bedkar Road:;.Be.l,gaI14m&#8212;-590 001.<\/p>\n<p>3. The InconTe&#8221;TgIx Qf\ufb01cer,<br \/>\nWargd&#8211;\u00e9I,Baga1kot.&#8217; A.\n<\/p>\n<p>       V lllll H ~ Appellants<br \/>\n(B&#8217;y_VSri:VM ..SlIeshaChala, Advocate)<br \/>\n_  .4  Smt.llGaVI1&#8242;,gaV\\\/Va w\/o Irayya Hiremath,<\/p>\n<p>_ . \u00e9 _ 0.  _&#8221;A_gricult&#8217;urist, Aged about 66 years,<br \/>\n&#8221;    &#8220;\u00ab.&#8221;&#8216;(dele&#8221;t_ed V\/o dated 17.04.2009)<\/p>\n<p>A\/~<\/p>\n<p>2A.\n<\/p>\n<p>2B.\n<\/p>\n<p>2C.\n<\/p>\n<p>2D.\n<\/p>\n<p>Shri Gangappa Hanamappa Shirur,<br \/>\nSince dead by his LR&#8217;s<\/p>\n<p>Smt. Yankavva w\/o Gangappa Shirur,<br \/>\nAged 45 years, Occ: Household,<\/p>\n<p>Shri Shivayogi s\/o Gangappa Shiru1&#8242;:,'&#8221;&#8221;<br \/>\nAged 25 years, Occ: Agriculture. 1<\/p>\n<p>Sri Suresh s\/o Gangappa Shir.u&#8217;r,-<br \/>\nAged 23 years, Occ: Agriculture,<\/p>\n<p>SriAraVind Gangappa.Sbirur,_.&#8221;d&#8217;W&#8217; A  _<br \/>\nAged 28 years, Occ:Agi*iouIture,i-f &#8216; &#8216;<br \/>\nP.A. Holder of1Ato IC.H_V_&#8221;   1<\/p>\n<p>Sri     &#8221;\n<\/p>\n<p>S\/o Shivalingappa-.K:oti&#8217;, Agri&#8217;e.u_It&#8217;:1ri&#8217;st,  &#8216;<\/p>\n<p>Aged about 555ye*ars. &#8216; &#8216;   &#8216;<br \/>\nSri Ha.ouma.ofh&#8217;vSb..i_\\_ra}ingappa Sangati,<br \/>\nS\/o Shivvalingappa&#8217;  .. _ <\/p>\n<p>Agri culturi st, A aged about  years.<\/p>\n<p>Sri .,S%}ii&#8217;ddappa nB&#8217;aVsa;VqpaJ:.&#8217;\\\/ieti,<\/p>\n<p>&#8221;  . S\/o~BVasappa Meti, Agriculturist,<\/p>\n<p>  ab_out&#8217;65&#8243;y.ears.\n<\/p>\n<p>.SriA.BasaVnago}1Vda Mallanagouda Patil,<\/p>\n<p>S\/o&#8221;Ma11_anagouda Patil,<\/p>\n<p> Agriculturist, Aged about 45 years.<\/p>\n<p>&#8221; id.&#8217;  Sh_\u00abiValingappa I-Iuchchappa Agasimundina,<br \/>\n._   S\u00bb\/Vo\ufb02uchchappa Agasimundina,<br \/>\n&#8221;   Agriculturist, Aged about 67 years.<\/p>\n<p>\/2\/.\n<\/p>\n<\/p>\n<p>8. Smt. Yallavva w\/o Gurappa katageri,<br \/>\nAgriculturist, aged about 65 years.<\/p>\n<p>All are residing at Salagundi village,<br \/>\nBagaikot Taluk.\n<\/p>\n<p>This Writ Appeal is \ufb01led 0\/3 4 oliheaamaaia ..I-Iig}i:i:&#8221;Ci$i1i&lt;t<\/p>\n<p>_-.. ._ ,  &#039; 2 .Re.sfpQ_ndentsu &quot; <\/p>\n<p>Act praying to set aside the order&#039; dated &quot;l.7\/O4\/V2C:O:9&#039; <\/p>\n<p>6240\/2008.  0 _   &quot;\n<\/p>\n<p>This appeal coming  forlvrl&#8217;orderjsiiithis da3iri,i&#8221;&#8216;Ni.iK.Patil .I.,<br \/>\ndelivered the following:  A&#8217;    <\/p>\n<p>This case is\u00ab&#8217;cia14le3.i,.o;01t&#8217;; :.l_*leiithe1*\u00ab&#8221;tlie&#8217; appellants nor the counsel<br \/>\nappearing foriappellants3i;:,:are&#8221;*present;&#8221;&#8221;~Iti shows that they are not<br \/>\ndiligent to prosecnte thefease;&#8217;  the appeal is dismissed for non<\/p>\n<p>prosecution,<\/p>\n<p>03%-if-\u00a7\u00e9c<br \/>\njf\ufb01qs<\/p>\n<p>s\u00e9iz<br \/>\n3%\/$93<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs Smt.Gangavva W\/O Irayya Hiremath on 9 March, 2010 Author: N.K.Patil And Gowda IN THE HIGH COURT OF KARNATAKA, CIRCUIT BEN H AT DHARWAD. DATED THIS THE 9&#8243;&#8216; DAY OF MARCH 2001 I PRESENT THE HON&#8217;BLE MRJUSTICE N.R.pAI~II. v 0 3 A1\\E.&#8221;L)- A 0 THE I-ION&#8217;BLE MR. [&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-240809","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Smt.Gangavva W\/O Irayya Hiremath on 9 March, 2010 - 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-smt-gangavva-wo-irayya-hiremath-on-9-march-2010\" \/>\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 Smt.Gangavva W\/O Irayya Hiremath on 9 March, 2010 - Free Judgements of Supreme Court &amp; 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