Ita/100015/2016 Of The Principal Commissioner Of Income Tax v. Ryatar Sahakari Sakkare Karkane Niyamit
High Court
25 Nov 2019 In favour of: Unclear
Forum / Bench
High Court · karhcdharwad
Parties
Ita/100015/2016 Of The Principal Commissioner Of Income Tax v. Ryatar Sahakari Sakkare Karkane Niyamit
Date of order
25 Nov 2019
Assessment year(s)
—
Outcome
Other
Case summary
In Ita/100015/2016 Of The Principal Commissioner Of Income Tax v. Ryatar Sahakari Sakkare Karkane Niyamit, the High Court (2019) decided the matter.
Decision: Accordingly, the appeals are disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH
DATED THIS THE 25 DAY OF NOVEMBER 2019
PRESENT
THE HON’BLE MR.JUSTICE ALOK ARADHE
AND
THE HON’BLE MR.JUSTICE N.S. SANJAY GOWDA
I.T.A No.100012/2016 C/W
I.T.A. No.100013/2016, I.T.A. No.100014/2016,I.T.A. No.100015/2016, I.T.A. No.100016/2016 &I.T.A. No.100017/2016
ITA NO.100012/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
DR. AMBEDKAR ROAD,
OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BIJAPUR. OF INCOME TAX, CIRCLE-1, BIJAPUR.
(BY SRI Y V RAVIRAJ, ADV.)
..... APPELLANTS
AND
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT
(BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs.)
THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.152/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE-1, BIJAPUR AND ETC.
ITA NO.100013/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI. OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BIJAPUR. OF INCOME TAX, CIRCLE-1, BIJAPUR.
(BY SRI Y V RAVIRAJ, ADV.)
..... APPELLANTS
AND
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT
(BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE, ADV. & SRI H.R. KAMBIYAVAR, ADV.)
THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.153/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE-1, BIJAPUR AND ETC.
ITA NO.100014/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI. OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BIJAPUR. OF INCOME TAX, CIRCLE-1, BIJAPUR.
(BY SRI Y V RAVIRAJ, ADV.)
..... APPELLANTS
AND
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT
(BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE, ADV. & SRI H.R. KAMBIYAVAR, ADV.) SRI H.R. KAMBIYAVAR, ADV.)
THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.154/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE-1, BIJAPUR AND ETC.
ITA NO.100015/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, OF INCOME TAX,
DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI. OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE INCOME TAX OFFICER, WARD-1, BAGALKOT. BAGALKOT.
(BY SRI Y V RAVIRAJ, ADV.)
..... APPELLANTS
AND
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs. THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.155/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.
ITA NO.100016/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE INCOME TAX OFFICER, WARD-1, BAGALKOT. BAGALKOT.
(BY SRI Y V RAVIRAJ, ADV.)
..... APPELLANTS
AND
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs. THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.155/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.
ITA NO.100016/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE INCOME TAX OFFICER, WARD-1, BAGALKOT.
(BY SRI Y V RAVIRAJ, ADV.) AND
..... APPELLANTS
RYATAR SAHAKARI SAKKARRE
: 5 :
KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE & SRI H.R. KAMBIYAVAR, ADVs) THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.156/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.
ITA NO.100017/2016
BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. AMBEDKAR ROAD, OPP: CIVIL HOSPITAL, BELAGAVI.
2. THE INCOME TAX OFFICER, WARD-1, BAGALKOT. WARD-1, BAGALKOT.
(BY SRI Y V RAVIRAJ, ADV.)
..... APPELLANTS
AND
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT, RANNA NAGAR, TIMMAPUR-587122, MUDHOL TALUK, DIST: BAGALKOT. KARNATAKA.
..... RESPONDENT (BY SRI PRAKASH BADIGER, SRI MANOJ D PUKALE, & SRI H.R. KAMBIYAVAR, ADVs)
THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.157/PNJ/2015, DTD:04.08.2015 AND CONFIRM THE ORDER OF THE ASSISTANT COMMISIONER OF INCOME TAX, WARD-1, BAGALKOT AND ETC.
THESE APPEALS COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Mr. Y.V. Raviraj, learned counsel for the revenue.
Mr. Prakash Badiger, learned counsel for the assessee.
For the reasons assigned by us in the order passed today in I.T.A.Nos.100111-100120/2015, the impugned order dated 04.08.2015 passed by the Income Tax Appellate Tribunal is hereby quashed and the matter is remitted to the Income Tax Appellate Tribunal afresh for decision in accordance with law. Accordingly, the appeals are disposed of.
Sd/- JUDGE Sd/- JUDGE
Naa
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