Ita/110/2009 Of M/S. Tata Coffee Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 06 DAY OF NOVEMBER, 2012 PRESENT THE HON’BLE MR.JUSTICE K. SREEDHAR RAO| AND THE HON’BLE MR.JUSTICE B.V.PINTO INCOME-TAX APPEAL NO.110/2009| BRTWREB M/S. TATA COFFEE LIMITED FORMBLY KNOWN AS CONSOLIDATED COFFE LID. POLLIBETTA, COORG- 571 215 _. APPKELLANT (BY SRI.K S RAMABHADRAN, ADV.) ANT THER ASSISTANT COMMISSIONER OF| INCOME TAX CIRCLE 12(3). BANGALORE —. RBSPONDBENT (BY SRI.K V ARAVIND, ADV.) THIS ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISINGOUT OF ORDER DATED 31/10/2008 PASSED IN ITA NO.|422/BNG/2008, FOR THE ASSESSMENT YEAR 2003-2004,PRAYING THAT THIS HON'BLEKE COURT MAY BR PLBASETO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED THEREIN, Il ALLOW THR APPEAL AND SEHT ASIDE THE ORDER PASSED.BY|THERITATBANGALORE,IN-ITA|NO.|422/BNG/2008,DATED 31/10/2008 IN THE INTEREST OFJUSTICE. THIS [TA IS COMING ON FOR FINAL HBARING THIS)DAY,SREEDHAR RAO J.,5 DELIVERED THE FOLLOWING:- JU DGMENT This Court in ITA Nos.1092/2006, 507/2006 and396/2007 in respect of the same assessee for thedifferent assessment years has set aside the order of theTribunal and remanded the matters to the AssessingOfficer for fresh assessment. Even in this case also,similar questions of law arise. Hence, the order of theTribunal is set aside and the matter is remanded to theAssessing Officer for fresh consideration in accordancewith law. Accordingly, the appeal is allowed.| Sd/-)JUDGE Sd/-|JUDGE