Ita/286/2019 Of M/S Osr Cinemas & Entertainment Pvt Ltd v. Income Tax Officer
High Court
12 Jun 2023 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/286/2019 Of M/S Osr Cinemas & Entertainment Pvt Ltd v. Income Tax Officer
Date of order
12 Jun 2023
Assessment year(s)
2013-14
Outcome
Dismissed
Case summary
In Ita/286/2019 Of M/S Osr Cinemas & Entertainment Pvt Ltd v. Income Tax Officer, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Hence, Appeals are dismissed for non prosecution.
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
Digitally signed byMALA K NLocation: HIGHCOURT OFKARNATAKA
NC: 2023:KHC:20288ITA No. 286 of 2019C/W ITA No. 285 of 2019
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12 DAY OF JUNE, 2023
PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND
THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA
INCOME TAX APPEAL NO. 286 OF 2019C/WINCOME TAX APPEAL NO. 285 OF 2019
IN ITA NO.286/2019:
BETWEEN:
M/S OSR CINEMAS & ENTERTAINMENT PVT LTD A COMPANY REGISTERED UNDER THE COMPANIES ACT, R/AT NO.86, 3 FLOOR, COLES ROAD, FRAZER TOWN, BANGALORE-560046.
…APPELLANT
(BY SRI. HARISH V.S., ADVOCATE (ABSENT))
AND:
INCOME TAX OFFICER WARD-5(1)(2), BANGALORE.
…RESPONDENT
(BY SRI. SANMATHI E.I., STANDING COUNSEL)
THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2018 PASSED IN ITA NO.688/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO DECIDE THE FOREGOING
QUESTIONS OF LAW AND OR SUCH QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON'BLE HIGH COURT AS DEEMED FIT AND ETC.
IN ITA NO.285/2019:
BETWEEN:
M/S OSR CINEMAS KOCHI PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, R/AT NO.#65/6, MILLERS ROAD, BENSON TOWN, BANGALORE-560046.
(BY SRI. HARISH V.S., ADVOCATE (ABSENT))
…APPELLANT
AND:
INCOME TAX OFFICER WARD-5(1)(2), BANGALORE.
…RESPONDENT
(BY SRI. SANMATHI E.I., STANDING ADVOCATE)
THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2018 PASSED IN ITA NO.694/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 PRAYING TO DECIDE THE FOREGOING QUESTIONS OF LAW AND OR SUCH QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS HON'BLE HIGH COURT AS DEEMED FIT AND ETC.
THESE APPEALS, COMING ON FOR HEARING, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
None appeared for the appellant on 24.01.2023, 10.02.2023, 05.06.2023 as also today. Hence, Appeals are dismissed for non prosecution.
2. In view of dismissal of the appeals, pending I.As., if any, stand disposed of.
No costs.
Sd/- JUDGE
Sd/- JUDGE
HNM List No.: 1 Sl No.: 11
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