Ita/1313/2006 Of The Commissioner Of Income Tax v. Smt S Malliga
High Court
07 Jan 2014 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/1313/2006 Of The Commissioner Of Income Tax v. Smt S Malliga
Date of order
07 Jan 2014
Assessment year(s)
1987-88
Outcome
Dismissed
Case summary
In Ita/1313/2006 Of The Commissioner Of Income Tax v. Smt S Malliga, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: If the appellants failed to publish the notice withinthe extended time and furnish report of publication before thenext date, the appeal shall stand dismissed for non-prosecution without reference to the Court.
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 AT BENGALURUDATED THIS THE 7 DAY OF JANUARY, 2014
PRESENT
HON' BLE MR. JUSTICE DILIP B.BHOSALE
AND
HON' BLE MR. JUSTICE B.MANOHAR.
ITA NO 1313 OF 2006
BBRTWEE
1. THE COMMISSIONER OF INCOME -TAX,
CNETRAL CIRCLE,
C.R.BUILDING, QULENS ROADBENGALURU..
2. THE ASSISTANT COMMISSIONER OF
INCOME -TAX
CENTRAL CIRCLE — II], C.R.BUILDING,
QUEENS ROAD, BENGALURU.
... APPELLANT (8S)
(By Sri. JEEVAN J. NEERALGI, ADVOCATE)
AN
SMT. 8S. MALLIGA,
NO.6, BRIDGE ROAD,
PALLIPALAYAM, HRODE-O.
... RESPONDENT
2.
ITA filed u/S.260-A of I.T. Act, 1961 arising out ofOrder dated 08-03-2006 passed in IT(SS)A 7/Bang/1999 torthe Block Assessment Year 1987-88 to 1997-98, praying thatthis Hon'ble Court may be pleased to:
i. formulate the substantial questions of law stated therein,
11. allow the appeal and set aside the order passed by theITAT, Bengaluru in IT(SS)A 7/Bang/1999 dated 08-03-2006 |& confirm the order passed by the Commissioner of IncomeTax, Central Circle-III, Bengaluru, in the interest of justiceand equity.
This ITA is coming on for Orders, this day, the Courtmade the following:
ORDER
On 27.09.2010, the appellant was permitted to serve anotice to the respondent by paper publication in ‘IndianExpress’, Tamilnadu Edition.
Learned counsel for the appellants, submits that the |
appellants instead of publishing the notice in ‘IndianExpress’, Tamilnadu Edition, they published in BengaluruEdition. He seeks six weeks time to publish the notice afreshin ‘Indian Express’, Tamilnadu Edition.
This matter is pending since 2010 for effecting serviceon the respondent. In view thereof, we grant six weeks time,as prayed, by way ol last chance.
Notice to be published is made returnable aiter sixweeks. If the appellants failed to publish the notice withinthe extended time and furnish report of publication before thenext date, the appeal shall stand dismissed for non-prosecution without reference to the Court.
Ty. By : H.M.NR. By: R.MC. By: V.K
od/-|
JUDGE.
od/-|JUDGE
Copy.
Ty.Date : 16/12/14C. Date : 20/12/14.
Sd/-ASSISTANT REGISTRAR
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