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Ita/1079/2006 Of The Commissioner Of Income Tax v. M/S Childrens Education Society

High Court 04 Sep 2012 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

04 Sep 2012

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/1079/2006 Of The Commissioner Of Income Tax v. M/S Childrens Education Society, the High Court (2012) 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.

IN THE HIGH COURT OF KARNATAKA, BANGALORE DATBD THIS THE: DAY OF SEPTEMBER, 2012 PRESENT THR HON BLE MR. JUSTICE K.SREEDHAR RAO ANT THR HON'BLE MR. JUSTICK B.MANOHAR 1.T.A. No.1079 OF 2006 BBRITIWE 1.The Commissioner of Income Tax,Central Circle,C.R. Building,Queens Road,Bangalore.Central Circle,C.R. Building,Queens Road,Bangalore. ooThe Deputy Commissioner of Income Tax,Central Circle-1(3),Central Circle-1(3), C.R. Building, Queens Road, Bangalore. (By Sri E. Sanmathi Indrakumar, Advocate) Appellants AND: M/s. Childrens Education Society,No.40, I Phase,J.P. Nagar,Bangalore. (By Sri A. Shankar & M. Lava, Advocates) Respondent This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arisingOUT|OT|orderdated23.02.2006passed%'I.T.A.No.1291/Bang/2003 for the Assessment Year 1999-0O0praying that this Hon’ble Court may be pleased to(i) formulate the substantial questions of law stated thereinand (ii) allow the appeal and set-aside the order of theIncome Tax Appellate Tribunal, Bangalore Bench in ITANo.1291/Bang/2003 dated 23.02.2006 and confirm theorder of the Appellate Commissioner confirming the orderspassed by the Dy. Commissioner of Income Tax, CentralCircle-1(3) Officer, Bangalore, in the interest of justice andequity. This appeal is coming on for hearing this day,SREEDHAR RAO, J.,delivered the following: JU DBGMENT The penalty levied and the tax effect in this appeal isonly Rs.50,000/-. Hence, this appeal is not maintainable inview of Circular No.2/2005. Accordingly, this appeal isdismissed. od/-JUDGE NM* Sd/-JUDGE

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