{"id":77708,"date":"2009-10-16T00:00:00","date_gmt":"2009-10-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-dr-abhijit-s-gogte-on-16-october-2009"},"modified":"2015-11-04T10:28:33","modified_gmt":"2015-11-04T04:58:33","slug":"the-commissioner-of-income-tax-vs-dr-abhijit-s-gogte-on-16-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-dr-abhijit-s-gogte-on-16-october-2009","title":{"rendered":"The Commissioner Of Income Tax vs Dr Abhijit S Gogte on 16 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Dr Abhijit S Gogte on 16 October, 2009<\/div>\n<div class=\"doc_author\">Author: V.G Sabhahit S.N.Satyanarayana<\/div>\n<pre>IN TIIE IIIOII COURT OF KARNATAKA CIRCUIT BENCH\nAT DEARWAD \n\nDATED THIS THE 16\"\" DAY OF OCTOBER 20%)?\"in-_fV..\n\nPRESENT\n\nTHE HON'BLE MR. JUSTICE \\I;TG....sAIu3IIA'H.-ITO\"   \n\nAND\nTHE HON'B_LE MR. \u00a7UST'ICE'SS_v.T\u00e9,\" sAT=YANASRAi3'&lt;AIIsIA\nI.T.A. NO. 469\/&#039;2.007_ I  I\n\nBETWEEN:\n\n1. THE COMMISSIONER.O_F\u00bbIN.CO1\\&#039;\u00a3&#039;E \nKHIMJIBHO1COMMERC_IALV C]-A\/IPLEX,\nOPP. CIVIL;-.IIC\u00a77S&#039;P.ITAIL;;_   \nBELGAUM\u00bb5_90&quot;&#039;0G..1.b    \n\n2. THE INCOME &#039;FAX&#039;IO_P&#039;II?_IC_ER,\nwARD--&#039;I,_(:\u00bb;)T, I j  \nBELGAUEVI. - S \n\n, , ._ I I - APPELLANTS\n\n .,SHEAAS&#039;HA--C\u00abPIALA, ADVOCATE.)\n\nAND \n\n &quot;    DR.AEII&#039;IIIT_&#039; ST: COGTE,\n\nSf.TILAI&lt;wA~DI; BELGAUM.\n\n(.&#039;B&#039;&quot;II&quot;_SRSI&quot;.&quot;&quot;A_K.RPRASAD, ADVOCATE.)\n\n57, BUD&#039;HAv--WA.RPET,\n\n- RESPONDENT\n\nTHIS I.T.A. IS FILED UNDER SECTION 260-A OF\n\n I TEIETIINCOME TAX ACT, 1961, ARISING OUT OF ORDER\n\n\n\nDATED E5\/01\/2007 PASSED IN ITA NO. 61\/PAN}\/2906,\nFOR THE ASSESSMENT YEAR 2003-04, PRAYINGOT &#039;TO\n\nFORMULATE THE SUBSTANTIAL QUESTION \n\nETC.,.   _\n\nTHIS APPEAL COMING FOR FINAL \nTHIS DAY, sRI.v.O. SABHAHIT. .peL.IvERAIajD &#039;\n\nFOLLOWING JUDGMENIDGMENTE\n\nThis appeal by th&#039;e:__&quot;1?evenu~el: is \n\naggrieved by the Order dated  .p&#039;a3.s&#039;edy.i\u00a7by the\n\nIncome Tax Appellant  (SCM),\n\nPanaji in ITA  &quot;assessment year\n\n2003.04, lwhereiVA&quot;Ie:fI;\u00a7fA&#039;p;\u00a7:e1Iate Tribunal (hereinafter\n\ncalled as &#039;then&quot;EribuVna__l&#039;T)._v dismissed the appeal On the\n\n:_b&#039;a~s.i_s  .s_&#039;3i1&#039;C1h}lllEli&#039;&quot;~ ---- --issued by the revenue and the\n\ndeeigeeheei&#039;e&lt;fhe&#039;e1?\u00a7peIpyhi High Court in Orr Vs. ITAT, 232\n\nT  pavg-,.e:E:&#039;,.l&#039;ll6, holding that where the subject matter\n\n&quot;~&#039;.-Ti,0&quot;f__lthe appeva__ll:&#039;is less than Rs.2,00,000\/-, the appeal should\n\n net be -med.\n\n\\}\n\n\n\n&#039;L43\n\n2) The assessee in this case is a doctor employed\n\nby the KLE Society, Beigaum. He filed a return ajr1vd:&quot;fti_h&#039;eVA&#039;\n\nassessment order was passed on 0l--03--2005  V&#039;\n\nassessment order the assessing V-o&quot;ffi&#039;cerrejejetedi&#039;--tl1eii&#039;g\n\ncontention of the assessee that thelianiotznt \n\nway of professional incomenslheoiild as\nsalary. Being aggrieved7:by._   assessee\npreferred appeal   before the\nOffice of the  (Appeals),\nBelgaum and an order dated\n24-11-200:5.&#039;   part. Being aggrieved\n\nby the  . ior_dler,&quot; w.l:_ll..&#039;i&#039;ReVenue preferred {TA\n\n:_No,vo1\/Ef&#039;}l\u00a5.i\\{U2QO6i&#039;before the rtibttnai and the Tribunal\n\ndiisni1iVssl&#039;e&#039;dsA &quot;t.\u00a7}\/et,,&#039;ap_lp*eal of the revenue in limine holding\n\n&#039;V7-...vthat  stt_bj&#039;ie?{;til matter of the appeal is less than\n\n~--i\u00abi.j&#039;jR.s}&#039;2,00,000[?# and in View of the limit prescribed by\n\nii&quot;-ieii(3}&#039;\u00a7i.i7i,A&#039;{&#039;.._ajliiftd in View of the decision of the oeltti High\n\nlii&#039;C&#039;0u.:_&#039;tl in CIT Vs. ITAT, 232 rm 207, page 215, the\n\nK)\n\n\n\nappeal is not maintainable. Being aggrieved by thesaid\n\norder ofthe Tribunal this appeal is filed.\n\n3) We have heard the learned counselaappeiiairiiaging ii\n\nfor the appellant-Revenue and the re&#039;s}5&#039;o&#039;nd\u00a2not. ~;&#039;  V \n\n4) The substantial question tefiiaw ti,n--1vov&#039;lvi&#039;ed&#039;:*:in i\n\nthis appeal is as foilowsz\n\nWhether the  impugned\nin this appeal,  avp~p&#039;_e..aVlv&#039;iniiilimine is not\n\nmaintainable i:;&#039;cL\u00a7.I1trafyf tO--{ijaw&#039;- .aii1d&quot;vper&#039;verse and liable to\n\nbe set aside, in  .&#039; ~\n\n5) :.-,We ainswerr&quot; the substantial question of law in\n\n:&#039;thpeii&#039;afftii.r&#039;1nfQ_r the following:\n\nREASONS\n\n6) &quot;file iearned counsel submitted that the\n\ni*--i.i.icirioul&#039;a_ri:i.&#039;ssued by the CBDT would be applicable only\n\n\\)\n\n\n\nORDER\n<\/pre>\n<p>The appeai is aliowed. The order  <\/p>\n<p>Tribunal in ITA N&#8217;o.61\/PAN}\/2006&#8243;\u00bb.hol\u00e9&#8217;i.\ufb01g&#8217;j&#8217;V{Ih;tt&#8217;<\/p>\n<p>appeal is not maintainable Es set aside&#8217;.  A&#8217;<\/p>\n<p>The appeal fiieci   &#8216;V<\/p>\n<p>No.61\/PANJ\/2006 on the true o\u20acctthee*I?:i&#8221;Aba1\u00abna1 isheta to be<br \/>\nmaintainable and the appe_2V1_It&#8217; Ai_s remitted to<\/p>\n<p>the Tribunai f0r2_&#8217;Vfr\u00e9;;.}i tiihjspos\u00e9il d&#8217;n_V11.3evr&#8211;it&#8217;s in accordance<\/p>\n<p>     sd\/-\n<\/p>\n<pre>%%\\     jUDGE\n\nSd\/-5\nJUDGE\n\n  Mmt  \n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs Dr Abhijit S Gogte on 16 October, 2009 Author: V.G Sabhahit S.N.Satyanarayana IN TIIE IIIOII COURT OF KARNATAKA CIRCUIT BENCH AT DEARWAD DATED THIS THE 16&#8243;&#8221; DAY OF OCTOBER 20%)?&#8221;in-_fV.. PRESENT THE HON&#8217;BLE MR. JUSTICE \\I;TG&#8230;.sAIu3IIA&#8217;H.-ITO&#8221; AND THE HON&#8217;B_LE MR. \u00a7UST&#8217;ICE&#8217;SS_v.T\u00e9,&#8221; sAT=YANASRAi3&#8242;&lt;AIIsIA I.T.A. NO. 469\/&#039;2.007_ I [&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-77708","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 Income Tax vs Dr Abhijit S Gogte on 16 October, 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-dr-abhijit-s-gogte-on-16-october-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 Dr Abhijit S Gogte on 16 October, 2009 - Free Judgements of Supreme Court &amp; 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