Ita/149/2007 Of The Commissioner Of Income Tax v. M/S Khoday India Ltd
High Court
14 Aug 2012 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/149/2007 Of The Commissioner Of Income Tax v. M/S Khoday India Ltd
Date of order
14 Aug 2012
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/149/2007 Of The Commissioner Of Income Tax v. M/S Khoday India Ltd, 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.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 14TH DAY OF AUGUST 2012
PRESENT
THE HON'BLE MR. JUSTICE K.SREEDHAR RAO
AND
THE HON'BLE MR. JUSTICE B.MANOHAR
ITA No.149/2007
BETWEEN :
1 THE COMMISSIONER OF INCOME TAXC.R.BUILDING,QUEEN'S ROAD,BANGALORE.C.R.BUILDING,QUEEN'S ROAD,BANGALORE.
2 THE ASSISTANAT COMMISSINER OF INCOME TAXCENTRAL CIRCLE,1(1) C.R.BUILDING,QUEEN'S ROAD,BANGALORE.CENTRAL CIRCLE,1(1) C.R.BUILDING,QUEEN'S ROAD,BANGALORE.
...APPELLANTS
(By Sri K V ARAVIND, ADV.)
AND :
M/S KHODAY INDIA LTD
NO.54, KANNIYAKANA AGRAHARA,ANJANAPURA POST,BANGALORE.
...RESPONDENT
(By Sri S SUKUMAR, ADV.)
This ITA is filed under Section 260A of the Income Tax Act, 1961, praying to set aside the order passed by the Income Tax Appellate Tribunal, Bangalore in ITA No.3080/Bang/2004 dated
2.6.2006 confirming the order of the Appellate Commissioner and confirm the order passed by the Assistant Commissioner of Income Tax, Central Circle-1(1), Bangalore.
This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following:
JUDGMENT
In view of the decision of this Court in ITA No.120/2003 DD
15.3.2010, the question of law is answered against the revenue.
The appeal is dismissed.
Sd/-JUDGE
Sd/-JUDGE
bkm.
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