Ita/100054/2014 Of The Commissioner Of Income Tax v. M/S. Sharmeen Transport Company
High Court
10 Oct 2018 In favour of: Assessee
Forum / Bench
High Court · karhcdharwad
Parties
Ita/100054/2014 Of The Commissioner Of Income Tax v. M/S. Sharmeen Transport Company
Date of order
10 Oct 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/100054/2014 Of The Commissioner Of Income Tax v. M/S. Sharmeen Transport Company, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
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 10 DAY OF OCTOBER, 2018
PRESENT
THE HON’BLE MR. JUSTICE B.VEERAPPA AND
THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A.No.100054/2014
BETWEEN:
1.THE COMMISSIONER OF INCOME TAX, SEDAM ROAD, GULBARGA.
2.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BELLARY.
...APPELLANTS
(BY SRI Y.V.RAVIRAJ, ADVOCATE)
AND:M/S. SHARMEEN TRANSPORT COMPNAY, PAN:AAUFS 3062N AND M/S. HOTHUR TRADERS 100% EOU, PAN: AAEFH 7705H PLOT NO.5,6,7 & 8, HOTHUR HOUSE, INFANTRY ROAD, CANTONMENT, NEAR NANDI SCHOOL, BELLARY.
...RESPONDENT
(BY SRI M.V.SESHACHALA, SR. COUNSEL FOR SRI H.R.KAMBIYAVAR, ADVOCATE)
THIS APPEAL IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 AGAINST ORDER PASSED IN ITA.NO.1044/BANG/2012,
DATED; 07.03.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH, APPEAL FILED BY THE REVENUE & C.O.’S BY THE ASSESSEE ARE DISMISSED.
THIS APPEAL COMING ON FOR FINAL HEARING THIS DAY, B.VEERAPPA J., DELIVERED THE FOLLOWING:
JUDGMENT
Both the counsel for the parties to the lis submit that issue involved in the present appeal is already considered and answered in the case of the Commissioner of Income Tax V/s. M/s. Trident Minerals (100% EOU) made in ITA.No.100029/2014, disposed off on 10.10.2018.
The said submission is placed on record.
In view of the above, the present ITA is also disposed off on the same terms.
Sd/- JUDGE
Sd/- JUDGE
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.