{"id":37699,"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"},"modified":"2015-06-22T02:07:58","modified_gmt":"2015-06-21T20:37:58","slug":"the-commissioner-of-income-tax-vs-the-new-india-assurance-co-ltd-on-22-october-2008","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","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
us: we HIGH COURT or KARNATAKA AT aANGAL\u00a73s\u00a7,E_\n\nmrreo \"ms THE 22\"\" DAY or-' ccmaea zniigj   \n\nPRESENT\n\nms HOWBLE MR..'iUSTICE K.sRsEDHAR  F   \n\nAND     . .k \nTHEE HON\"Bi.E MR.msTI_cE C.R.._KU.MARASWAMY V    \n\nINCOME TAX APPEAL.\u00a7;\"o.272 as 2003 L\n\n$52;  ' %  % %\n1 THE COMMISSIONER OF mCo'rv:--5'T;\\x   ---  \nCRBUILDING,     * --\n\nQUEENS ROAD'  _  _  - \nBANGALORE    = \n\n2 THEINCCEME T\ufb01C\u00a7.QFF\u00a3CER ('\u00a7{3E\".z--}  \nW;-'\\.RD~15('3:3_V  .4  --\nC R BU.ILDiNGS;- .\u00bb  RON}\nBAN'3ALORE- \"     ...APPEL1.ANT'5\n\n(av ss\u20ac1L:- V s\u00e9s3A:HA.LA, ADVOCATE)\n\n\"Vt?-iENuE'.\ufb01l \ufb01$SURANCE COMPANY LIMITED\n\n =VAD.\u00a3).NsD.3;\u00bbM\"GRDAD\n\nMAHA:AxsHM1'cH;aMB5Rs ' '\nBANGALORE n-'.'\u00bbssQ;;oo2 ...RESPONDENT<\/pre>\n
 ‘{BY’—-$:RI: “iv: V JAVALI, Aizvmms)
\nTHIEINCOME TAX APPEAL is FILED UNDER SECTION 250-4:. OF<\/p>\n
 “..j1\u00bb.’f.AC-’21. 1961, AR\u00a7SING our OF oaosa DATED 11.10.2006 AND<\/p>\n
CQPRIGENDUM DATED 26.11.2006 PASSED IN ETA M01494\/BANGIZOOS<\/p>\n
FOR THE ASSESBMENT YEAR 19994030, PRAYING TO FORMULATE THE<\/p>\n
SUBSTANTIAL QUESTISNS OF LAW STATED THEREIN ANSI T0 ALLCDW<\/p>\n
 ” T?-iE AF-‘?EAL AN3 SET AS195 THE ORDER WXSSED BY THE INCOME-TAX
\n APPELLATE TRIBUNAL, BANGALORE IN ITA NC.l494\/BANG\/ZGGS, DATED
\n” 1110,2006 AND CO1’-2R1GE?\\\u00a3DUM DATED 26.11.2806 AND CONFIRM THE<\/p>\n
ORDER 0;: ms APPELLATE com-vxssrowsa, czonrmmme THE ORDER
\nPASSED BY THE INCOME TAX OFFICER (ms), wmzo 16(3), BANGALORE.<\/p>\n
2<\/span>
\nTHIS INCOME TAX APPEAL COMING ON FOR ORDERS  DAY,
\nK. SREEBHAR RAG, J… DELIVERED THE FOLLOWING:  <\/p>\n
JUDGMENT A V
\nSri.M.V.3avaI\u00a5 takes notice for the respo.n_d:”e~rit.’   %<\/p>\n
I.A.nos.1 and 2\/zoos are a|i\u00a7iiie:d_;’ ;Th__e’3p’rdd’:i\ufb01i:di*g__df<\/p>\n
certi\ufb01ed copy of the commonbedrdefipeissed  <\/p>\n
Tax Appellate Tribunan.._ie.e,:.”‘$ang\u00e9’id_r\u00e9,  ITAV<\/p>\n
no.1494\/aangizoas dafed 1;’i’.”iO;:2;Q(\\j5.._andivviicdvrrigendum
\ndated 20.11.2005 is dispeVnV’Osed;d__elay of 233 days<\/p>\n
in fiiing the Appe\u00e9%:;:Tj:\u00a3.* coiwdcned.    u <\/p>\n
Tiie sLz’_AbOAsiLv’j\u00e9;\u00ab2:v:V1VtVi_\u00e9i\u00abOquesiipn. of law involved in this appeal
\nis no mdire ‘res–int\u00e9dra same has been decided in<\/p>\n
favouf’ofiAthe”seigeri.iJe in ‘i;T.A.no.245\/2008 and other batch<\/p>\n
 \ufb01Of.V\u00a2’&de\u00e9”-.”f  the judgment rendered in the said<\/p>\n
t:-aise-_,_V   disposed of.\n<\/p>\n
Sd\/2′
\nJ’u.d\u00a7\u00e9’<\/p>\n
Sdf
\nJudge<\/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 us: we HIGH COURT or KARNATAKA AT aANGAL\u00a73s\u00a7,E_ mrreo “ms THE 22″” DAY or-‘ ccmaea zniigj PRESENT ms HOWBLE MR..’iUSTICE K.sRsEDHAR F AND . .k THEE HON”Bi.E MR.msTI_cE C.R.._KU.MARASWAMY V INCOME TAX […]<\/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-37699","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\" \/>\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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