Ita/1296/2006 Of The Commissioner Of Income Tax v. M/S Mangalore Ganesh Beedi Works

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 07[th]DAY OF JANUARY 2014 PRESEHBN THR HON’BLE MR.JUSTICE DILIP B.BHOSALE ANT) THR HON’BLEBE MR.JUSTICBK B.MANOH 1.T.A.NO.1296/2006CiW1.T.A.NOS.1299/2006AND1298/2006 BRITWHBRE 1.The Commissioner of Income-tax.No.59/1, ShilpashreeVidhyaranya Complex,Vishveshwaranagar,Mysore. 2.The Joint Commissioner ofIncome-tax (Assessment),special Range,No.59/1, ShilpashreeVidhyaranya Complex,Vishveshwaranagar,Mysore. .. APPELLANTS(common) (By Sri.E.R.Indrakumar, Sr.counsel forsri.E.I.sanmathi, Adv.) AND: M/s.Mangalore Ganesh Beedi Works, Vinoba Road, Mysore.|Now Dissolved- representedby |smt.Kaveri Bai, Mysore._ RBSPONDENTIn ITA No.1296/2006 M/s.Mangalore Ganesh Beedi Works,Vinoba Road, Mysore.|Now Dissolved- represented byomt.Vatsala Shenoy, Mysore. _ RBSPONDENTIn ITA No.1299/2006 (By Sri.Ashok Kulkarni, Adv.) M/s.Mangalore Ganesh Beedi Works,Vinoba Road, Mysore.|Now Dissolved- represented byori.Ramnath Shenoy, Mysore. | _ RBSPONDENTIn ITA No.1298/2006 (By Sri.A.Shankar, Adv.) These appeals are filed under Section 260-A ofI.T.Act, 1961, arising out of order dated 07/04/2006passed1nITANo.470/Bang/2000,ITANo.473/Bang/2000—andITANo.471/Bang/2000respectively, for the Assessment year 1995-96 prayingto formulate the substantial questions of law statedtherein and allow the appeals and set aside the orderpassedby|theITAT,Bangalore,1nNITA.No.4/70/Bang/2000, ITA No.473/Bang/2000 and ITANo.4/71/Bang/2000respectivelydatedO7.04.2006confirming the order of the Appellate Commissioner andconfirm the order passed by the Joint Commissioner ofIncome Tax (Assessment), Special Range, Mysore, in theinterest of justice and equity. These appeals coming on for orders this day,DILIP B.BHOSALE J,delivered the following:- PC: Learned counsel for the parties, state that all thethree appeals are squarely covered by the judgmentdated 23.12.2010 passed in ITA No.1305/2006 and.connected matters and therefore, these three appealsmay also be disposed of in terms of the said judgment. 2 |Wehaveperusedthejudgment,dated23.12.2010 passed in ITA No.1305/2006 and connectedmatters. It appears, for the reasons recorded in thejudgment, all the appeals have been dismissed. In thecircumstances, we dismissed all these three appeals interms of the judgment dated 23.12.2010. Srl. od/-| JUDGE od/-| JUDGE