Ita/23/2009 Of The Commissioner Of Income Tax v. M/S Kurlon Ltd

IN THB HIGH COURT OF KARNATAKA AT BANGALORE DATEKD THIS THE O08 DAY OF JULY 2014 PRESENT THR HON BLE MR.JUSTICE N.KUMAR| AN D THR HON'BLBE MR..JUSTICBK B.MANOHA ITA No.23/2009 BBRHIWEE 1. The Commissioner of Income Tax,C.R Building, Queens Road,Bangalore.2. The Assistant Commissioner of Income Tax,Circle — 11(5),C.R. Building,|Queens Road,Bangalore... Appellant(By Sri.K.V.Aravind, Advocate)AN):M/s.Kurlon Ltd.,3[*2]Floor, North Block,Manipal Centre,Dickenson Road,Bangalore 560 042...... Responden .... Responden (By Sri.R.B.Krishna, Advocate) This ITA is filed u/S.260-A of I.T Act, 1961 arisingOUToT Order.dated29/08/2008passed1nNITA.No.291/Bng/2008, for the Assessment year 2001-02, praying that this Hon’ble Court may be pleased to: 1.stated therein.stated therein. formulate the substantial questions of law) 11.allow the appeal and set aside the orderpassedby theITATBangalore|1nITA.No.291/Bng/2008,dated|I29-O08-2JOconfirmthe ordersot the Appellate.Commissioner and confirm the order passedby the Assistant Commissioner of IncomeTax, Circle — 11(5), Bangalore, in the interestof justice and equity.passedby theITATBangalore|1nITA.No.291/Bng/2008,dated|I29-O08-2JOconfirmthe ordersot the Appellate.Commissioner and confirm the order passedby the Assistant Commissioner of IncomeTax, Circle — 11(5), Bangalore, in the interestof justice and equity. This appeal coming on tor Hearing this day,N.Aumar J.,delivered the following: JUDGMENT The subject matter of this appeal arises out of theorder passed by the Assessing Authority in terms of the order passed by the Commissioner under Section 263 ofthe Income Tax Act, 1961. 2 |Today, by a separate order in the connected appeal in ITA No.404/2008, we have set aside the orderpassed by the Commissioner under Section 263 of the Income Tax Act. Hence, the order impugned in thisappeal is without any basis. Accordingly, the appeal isdismissed as having become infructuous.. od/-JUDGESd/-|JUDGE. _* | mp