Ita/369/2010 Of Commissioner Of Income Tax v. M/S Bangalore Housing Development & Investments
High Court
11 Dec 2018 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/369/2010 Of Commissioner Of Income Tax v. M/S Bangalore Housing Development & Investments
Date of order
11 Dec 2018
Assessment year(s)
2008-09
Outcome
Dismissed
Case summary
In Ita/369/2010 Of Commissioner Of Income Tax v. M/S Bangalore Housing Development & Investments, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: THESE INCOME TAX APPEALS COMING ON FORFINAL HEARING THIS DAY, RAVI MALIMATH, J.,|DELIVERED THE FOLLOWING: JUDGMENT In view of the memo filed in the Court today, the appeals are dismissed as withdrawn.
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 BENGALURU|ON THE 11 DAY OF DECEMBER, 2018.
BEFORE
THE HON BLE MR. JUSTICE RAVI MALIMATH|
AND|
THE HON'BLE MR. JUSTICE K. NATARAJAN)
INCOME TAXK APPEAL NO.369 OF 201
CONNECTED WITH
INCOME TAX APPEAL NO.399 OF 2013
AND
INCOME TAX APPEAL NO.398 OF 2013
IN I.T.A. NO.369 OF 2010:
BEI|WEE
1.COMMISSIONER OF INCOME TAX)
C.R. BUILDINGS,
QUEENS ROAD,BENGALURU.BENGALURU.
2.|ASSISTANT COMMISSIONER OF
INCOME TAX,
CENTRAL CIRCLE 2(3),
BENGALURU.
... APPELLANTS |
(BY SRI E.I1. SANMATHI, ADVOCATE)
ANI
M/S. BANGALORE HOUSING |DEVELOPMENT & INVESTMENTS,|NO.10/1, LAKSHMINARAYANA COMPLEX,PALACE ROAD,BENGALURU.
~., RESPONDENT
(BY SRI BALRAM R. RAO, ADCOVATE)
THIS INCOME TJTAXK APPEAL IS FILED UNDSECTION 260A OF THE INCOME TAX ACT, 1961,|PRAYING TO DECIDE THE FOREGOING QUESTION OF|LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS|MAY BE FORMULATED BY THE HON’BLE COURT AS)DEEMED FIT AND SET ASIDE THE APPELLATE ORDER|DATED 20-5-20LQO0 PASSED BY THE INCOME TAAPPELLATE TRIBUNAL, “A. BENCH, BENGALURU, IN)APPEAL PROCEEDINGS I1.T.A. NO.34/BANG/2010, FORASSESSMENT YEAR 2ZOOQ6-O0
IN I.T.A. NO.399 OF 2013:
BETWEEN
1.COMMISSIONER OF INCOME TAX-III C.R. BUILDINGS,C.R. BUILDINGS,
QUEENS ROAD,BENGALURU.BENGALURU.
2 |ASSISTANT COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE 6(1),BENGALURU.
... APPELLANTS |
(BY SRI E.I. SANMATHI, ADVOCATE)
ANI
M/S. BANGALORE HOUSING |DEVELOPMENT & INVESTMENTS,|NO.10/1, LAKSHMINARAYANA COMPLEX,PALACE ROAD,BENGALURU.
... RESPONDENT
(BY SRI J. BALACHANDAR, ADCOVATE)
THIS INCOME TAX APPEAL [IS FILED UNDERSECTION 260A OF THE INCOME TAX ACT, 1961,|PRAYING TO DECIDE THE FOREGOING QUESTION OF|LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS|MAY BE FORMULATED BY THE HON’BLE COURT AS)DEEMED FIT AND SET ASIDE THE APPELLATE ORDER|DATED 20-3-20LQO0 PASSED BY THE INCOME TAAPPELLATE TRIBUNAL, A BENCH, BENGALURU, IN|APPEAL PROCEEDINGS I.T.A. NO.811/BANG/2012, FOR|ASSESSMENT YEAR 2008-09.
IN I.T.A. NO.398 OF 2013:
BETWEEN
1.COMMISSIONER OF INCOME TAX-III C.R. BUILDINGS,C.R. BUILDINGS,
QUEENS ROAD,BENGALURU.BENGALURU.
2.|ASSISTANT COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE 6(1),CENTRAL CIRCLE 6(1),
BENGALURU.
... APPELLANTS |
(BY SRI E.I. SANMATHI, ADVOCATE)
AND"
M/S. BANGALORE HOUSING |DEVELOPMENT & INVESTMENTS,|NO.10/1, LAKSHMINARAYANA COMPLEX,PALACE ROAD,BENGALURU.
~., RESPONDENT
(BY SRI BALRAM R. RAO, ADCOVATE)
THIS INCOME TJTAXK APPEAL IS FILED UNDSECTION 260A OF THE INCOME TAX ACT, 1961,|PRAYING TO DECIDE THE FOREGOING QUESTION OF|LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS|MAY BE FORMULATED BY THE HON’ BLE COURT ASDEEMED FIT AND SET ASIDE THE APPELLATE ORDER|DATED 20-33-2013 PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, A BENCH, BENGALURU, IN|APPEAL PROCEEDINGS I.T.A. NO.646/BANG/2012, FOR)ASSESSMENT YEAR 200/-O8.
THESE INCOME TAX APPEALS COMING ON FORFINAL HEARING THIS DAY, RAVI MALIMATH, J.,|DELIVERED THE FOLLOWING:
JUDGMENT
In view of the memo filed in the Court today, the
appeals are dismissed as withdrawn.
SD/-
JUDGE|
SD/-JUDGE
kKVK
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue